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issn 1651-8896

isbn 978-91-7668-753-6 Örebro Studies in Economics 19örebro 2010

Doctoral Dissertation

Taxation of Intermediate Goods

A CGE Analysis

Lars Bohlin Economics 2010

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ÖREBRO STUDIES IN EcONOmIcS 19

Lars Bohlin is a PhD student in economics at Örebro University. His main research interest is in environ-mental economics with a special focus on energy and methodological issues connected to construction of Computable General Equilibrium (CGE) models and estimation of data for these models.

This dissertation is concerned with tax rates for the use of commodities in general, and energy in particular. CGE-models are used to analyze the nor-mative question of whether the tax rate for intermediate use by firms should be the same as the tax rate for final consumption by households. This issue is analysed both for fiscal taxes and for environmental taxes using CGE-models. Regarding the Swedish energy taxes, the main conclusion is that the welfare maximizing tax rates are equal for firms and households. This holds both if the purpose of the tax is to raise revenue for the government and if the purpose is to reduce global emission of CO2. The thesis also includes some developments of the estimation techniques for the data used in CGE-models.

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Taxation of Intermediate Goods

A CGE

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