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- W392272786 abstract "This paper aims at measuring the welfare change in Italy due to the proposed harmonization of indirect taxes in the EEC. The analysis is carried out by means of an Applied General Equilibrium model which is implemented following the so-called econometric approach and is solved by one of the traditional Newton-type procedures. The results show that there will be substantial benefits to the producer system arising from an increased uniformity of tax rates with respect to the existing ones. These benefits will be, however, offset by an increase of the average tax incidence. Beyond these findings, the analysis suggests that the existing taxation system can be improved in order to achieve lower efficiency costs." @default.
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- W392272786 date "1989-06-01" @default.
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- W392272786 title "Production and Welfare Effects of Indirect Tax Reform in Italy" @default.
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- W392272786 doi "https://doi.org/10.1016/s1474-6670(17)53480-1" @default.
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