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Marginal tax reform and the specification of consumer demand systems

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  • David (David Patrick) Madden

Abstract

This paper examines the conjecture that tax reform recommendations are not as sensitive to underlying consumer demand systems as are derived optimal tax rates. Tax reform recommendations for Ireland using the Ahmad-Stern model of indirect tax reform with different underlying consumer demand systems are examined. They are found to exhibit little sensitivity to the underlying deterministic demand system, but they do display considerable sensitivity to dynamic specification. They also display sensitivity with regard to the imposition of the restrictions implied by utility maximisation, especially symmetry.

Suggested Citation

  • David (David Patrick) Madden, 1993. "Marginal tax reform and the specification of consumer demand systems," Working Papers 199303, School of Economics, University College Dublin.
    • Handle: RePEc:ucn:wpaper:199303
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    File URL: http://hdl.handle.net/10197/1707
    File Function: First version, 1993
    Download Restriction: no
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