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SAINT: A standardized CGE-model for analysis of indirect taxation
Örebro universitet, Handelshögskolan vid Örebro universitet.ORCID-id: 0000-0003-2241-6093
(engelsk)Manuskript (preprint) (Annet vitenskapelig)
Abstract [en]

This paper describes a computable general equilibrium (CGE) model that builds on the IFPRI standard model but is more suitable for analysis of taxes on specific commodities. It has a richer structure of taxes and trade margins on commodities than the IFPRI model and a flexible nest structure of production and household demand functions. It may be used for open as well as for closed economies. Also, data for a Swedish implementation is described and this application of the model is compared to some previous Swedish CGE models in terms of the estimated effects of a doubling of the CO2 tax rate.

Emneord [en]
CGE-models, commodity taxes, permit trading.
HSV kategori
Forskningsprogram
Nationalekonomi
Identifikatorer
URN: urn:nbn:se:oru:diva-12175OAI: oai:DiVA.org:oru-12175DiVA, id: diva2:356392
Tilgjengelig fra: 2010-10-14 Laget: 2010-10-12 Sist oppdatert: 2017-10-17bibliografisk kontrollert
Inngår i avhandling
1. Taxation of intermediate goods: a CGE analysis
Åpne denne publikasjonen i ny fane eller vindu >>Taxation of intermediate goods: a CGE analysis
2010 (engelsk)Doktoravhandling, med artikler (Annet vitenskapelig)
Abstract [en]

This dissertation is concerned with tax rates for the use of commodities in general, and energy in particular. Computable General Equilibrium (CGE) models are used to analyze the normative question of whether the tax rate for intermediate use by firms should be the same as the tax rate for final consumption by households. To answer this question, a distinction needs to be made between fiscal taxes for the purpose of raising revenue for the government, and Pigovian taxes for the purpose of changing behaviour. Concerning fiscal taxes, firms should not pay taxes on their use of inputs if the tax rates in final consumption are at their optimal level. If the tax rate for households is above the optimal level, intermediate use in firms should be taxed in order to increase the price of other commodities and reduce the distortion of relative prices. Essay 1 ascertains what factors determine the optimal relation between the tax rate for final consumption by households and intermediate use by firms. Essay 2 analyses Swedish energy taxes from the perspective of reducing global emission of CO2. It is found that the welfare maximizing tax rates are equal for households and firms not participating in emission trading, while firms that participate in emission trading should have a zero tax rate. Essays 3 and 4 deal with methodological issues. Essay 3 derives a new method for estimation of symmetric input-output tables from supply and use tables. This method solves the problem of negative coefficients, makes it possible to use both the industry and commodity technology assumptions simultaneously and enables the commodity technology assumption to be used even when the number of commodities is larger than the number of industries. Essay 4 describes the model used in the first two essays. The price structure developed here makes it possible to take into account price differences between different purchasers other than differences in tax rates. This essay also makes a comparison between the Swedish implementation of this model and other Swedish CGE-models used to analyse climate policy and energy taxation.

sted, utgiver, år, opplag, sider
Örebro: Örebro universitet, 2010. s. 27
Serie
Örebro Studies in Economics, ISSN 1651-8896 ; 19
Emneord
Optimal taxation, energy taxation, environmental taxes, emission trading, climate policy, carbon leakage, CGE-analysis, input-output tables
HSV kategori
Forskningsprogram
Nationalekonomi
Identifikatorer
urn:nbn:se:oru:diva-11902 (URN)978-91-7668-753-6 (ISBN)
Disputas
2010-11-12, Hörsal M, Fakultetsgatan 1, Örebro, 13:15 (svensk)
Opponent
Veileder
Tilgjengelig fra: 2010-09-24 Laget: 2010-09-24 Sist oppdatert: 2017-10-17bibliografisk kontrollert

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