THE IMPACT OF A NONLINEAR INCOME-TAX ON THE SUPPLY OF ROUNDWOOD IN SWEDEN - A POLICY EVALUATION EXPERIMENT BASED ON CROSS-SECTION DATA
成果类型：
Article
署名作者：
ARONSSON, T
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(93)90050-4
发表日期：
1993
页码：
231-252
关键词：
摘要：
The purpose of this paper is to estimate a model of the supply of roundwood under nonlinear income taxation using Swedish cross-section data. The supply of roundwood is derived from utility maximization over two periods subject to a forest production constraint and a nonlinear budget constraint. Given the appropriate empirical specification, the model is estimated using the maximum likelihood method. As a final part of the analysis, tax consequences are presented both in the form of behavioural responses and in the form of measures of the excess burden.
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