Equity and efficiency of a reform of Belgian indirect taxes

André Decoster and Erik Shcokkaert
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Erik Shcokkaert: KUL

No 1989023, Discussion Papers (REL - Recherches Economiques de Louvain) from Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES)

Abstract: In this paper we apply the theory of tax reform to derive empirical results about the structure of indirect taxes in Belgium. We focus on the equity-efficiency trade-off and try to formulate conclusions which are relevant for policy makers. To integrate the merit good component in the indirect taxes on tobacco and transportation, we compute the implicit valuation attached to them by policy makers. This component is considerable and affects the whole structure of tax rates.

Pages: 22
Date: 1989-06-01
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Citations: View citations in EconPapers (20)

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