Abstract
Applied General Equilibrium (AGE) Tax Models have become a wide-spread scientific tool, with a steadily increasing importance for the policy debate on tax issues.
The second author acknowledges help from the Deutsche Forschungsgemeinschaft, financing a visit at the University of Western Ontario, London, Canada. His indebtedness to published and unpublished work of John Whalley is obvious. Useful comments from our discussant, W. Buch- holz, are gratefully acknowledged.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
Atkinson, A. B., and Stiglitz, J. E. (1980): Lectures on Public Economics. London etc.: McGraw-Hill.
Ballard, C. L.; Fullerton, D.; Shoven, J. B.; and Whalley, J. (1985): A General Equilibrium Model for Tax Policy Evaluation. Chicago etc.: University of Chicago Press.
Besters, H. (1981): Neue Wirtschaftspolitik durch Angebotslenkung. 2nd edition. Baden-Baden: Nomos.
Boadway, R., and Treddenick, J. M. (1978): “A General Equilibrium Computation of the Effects of the Canadian Tariff Structure.” Canadian Journal of Economics 2: 424–446.
Boss, A. (1984): “Zur Reform der Gemeindesteuern.” Working Paper 216. Kiel: Institut für Weltwirtschaft.
Bundesministerium der Finanzen (1984): An ABC of Taxes in the Federal Republic of Germany. Bonn.
Caddy, V. (1976): “Empirical Estimation of the Elasticity of Substitution: A Review.” Working Paper. Melbourne: Industries Assistance Commission.
Dixit, A. K. (1975): “Welfare Effects of Tax and Price Changes.” Journal of Public Economics 4: 103–123.
Feldstein, M. (ed.) (1983): Behavioral Simulation Methods in Tax Policy Analysis. Chicago etc.: University of Chicago Press.
Fullerton, D., and Gordon, R. H. (1983): “A Reexamination of Tax Distortions in General Equilibrium Models.” In Behavioral Simulation Methods in Tax Policy Analysis, edited by M. Feldstein. Chicago etc.: University of Chicago Press, pp. 369–426.
Fullerton, D.; Henderson, Y. K.; and Shoven, J. B. (1984): “A Comparison of Methodologies in Empirical General Equilibrium Models of Taxation.” In Applied General Equilibrium Analysis, edited by H. E. Scarf and J. B. Shoven. Cambridge etc.: Cambridge University Press, pp. 367–410.
Georgakopoulos, T. (1974): “The ‘Excess Burden’ Controversy in a Trading World: A Case for Special Indirect Taxes.” Public Finance 29: 152–167.
Goulder, L.; Shoven, J. B.; and Whalley, J. (1983): “Domestic Tax Policy and the Foreign Sector: The Importance of Alternative Foreign Sector Formulations to Results from a General Equilibrium Tax Analysis Model.” In Behavioral Simulation Methods in Tax Policy Analysis, edited by M. Feldstein. Chicago etc.: University of Chicago Press, pp. 333–364.
Hausman, J. A. (1981): “Labor Supply.” In How Taxes Affect Economic Behavior, edited by H. J. Aaron and J. A. Pechman. Washington, D.C.: Brookings Institution, pp. 27–72.
Hausman, J. A. (1985): “Taxes and Labor Supply.” In Handbook of Public Economics, Vol. I, edited by A. J. Auerbach and M. Feldstein. Amsterdam etc.: North-Holland, pp. 213–263.
Hummel, M.; Körner, J.; and Leibfritz, W. (1985): Strukturelle Auswirkungen des Steuersystems. München: Ifo-Institut. (Ifo-Studien zur Finanzpolitik, 33.)
Institut Finanzen und Steuern (1982): “Modell für die Ablösung der Gewerbesteuer durch einen Gemeindeanteil an der Umsatzsteuer.” Brief 211. Bonn.
Johnson, H. G. (1954): “Optimum Tariffs and Retaliation.” Review of Economic Studies 21: 142–153.
Jorgenson, D. W. (1984): “Econometric Methods for Applied General Equilibrium Analysis.” In Applied General Equilibrium Analysis, edited by H. E. Scarf and J. B. Shoven. Cambridge etc.: Cambridge University Press, pp. 139–203.
Karl-Bräuer-Institut des Bundes der Steuerzahler (1984): “Abbau und Ersatz der Gewerbesteuer — Darstellung, Kritik, Vorschläge.” Heft 57. Wiesbaden.
Keller, W. J. (1976): “A Nested CES-Type Utility Function and its Demand and Price-Index Functions.” European Economic Review 7: 175–186.
Keller, W. J. (1977): “Savings, Leisure, Consumption and Taxes. The Household Expenditure System.” European Economic Review 9: 151–167.
King, M. A., and Fullerton, D. (eds.) (1984): The Taxation of Income from Capital. Chicago etc.: University of Chicago Press.
Lau, L. J. (1984): “Comments.” In Applied General Equilbrium, edited by H. E. Scarf and J. B. Shoven. Cambridge etc.: Cambridge University Press, pp. 127–137.
Manne, A. S. (ed.) (1985): Economic Equilibrium: Model Formulation and Solution. Amsterdam etc.: North-Holland. (Mathematical Programming Study 23.)
Mansur, A., and Whalley, J. (1984): “Numerical Specification of Applied General Equilibrium Models: Estimation, Calibration, and Data.” In Applied General Equilibrium Analysis, edited by H. E. Scarf and J. B. Shoven. Cambridge etc.: Cambridge University Press, pp. 69–127.
McCloskey, D. N. (1983): “The Rhetoric of Economics.” Journal of Economic Literature 21: 481–517.
Piggott, J., and Whalley, J. (1985): UK Tax Policy and Applied General Equilibrium Analysis. London etc.: Cambridge University Press.
Preckel, P. V. (1985): “Alternative Algorithms for Computing Economic Equilibria.” In Economic Equilibrium: Model Formulation and Solution, edited by A. S. Manne. Amsterdam etc.: North-Holland, pp. 163–172. (Mathematical Programming Study, 23.)
Scarf, H. (1973): Computation of Economic Equilibria. New Haven: Yale University Press.
Scarf, H. (1984): “The Computation of Equilibrium Prices.” In Applied General Equilibrium Analysis, edited by H. E. Scarf and J. B. Shoven. Cambridge etc.: Cambridge University Press, pp. 1–49.
Scarf, H. E., and Shoven, J. B. (eds.) (1984): Applied General Equilibrium Analysis. Cambridge etc.: Cambridge University Press.
Shoven, J. B. (1983): “Applied General Equilibrium Tax Modeling.” IMF Staff Papers 30: 394–420.
Shoven, J. B., and Whalley, J. (1977): “Equal Yield Tax Alternatives. General Equilibrium Computational Techniques.” Journal of Public Economics 8: 211–224.
Shoven, J. B., and Whalley, J. (1984): “Applied General-Equilibrium Models of Taxation and International Trade.” Journal of Economic Literature 22: 1007–1051.
St.-Hilaire, F., and Whalley, J. (1983): “A Micro consistent Equilibrium Data Set for Canada for Use in Tax Policy Analysis.” Review of Income and Wealth 29: 175–204.
St.-Hilaire, F., and Whalley, J. (1985): “A Microconsistent Data Set for Canada for Use in Regional General Equilibrium Policy Analysis.” Working Paper 8533 C. London, Canada: University of Western Ontario.
Stern, R. M.; Francis, J.; and Schumacher, B. (1976): Price Elasticities in International Trade: An Annotated Bibliography. London: Macmillan.
Todd, M. J. (1984): “Efficient Methods of Computing Economic Equilibria.” In Applied General Equilibrium Analysis, edited by H. E. Scarf and J. B. Shoven. Cambridge etc.: Cambridge University Press, pp. 51–68.
Vandendorpe, A. (1972): “Optimal Tax Structures in a Model with Traded and Non-traded Goods.” Journal of International Economics 2: 235–256.
Whalley, J. (1980): “Discriminatory Features of Domestic Factor Tax Systems in a Goods Mobile-Factors Immobile Trade Model: An Empirical General Equilibrium Approach.” Journal of Political Economy 88: 1177–1202.
Whalley, J. (1985a): Trade Liberalization among Major World Trading Areas. Cambridge etc.: MIT Press.
Whalley, J. (1985b): “Operationalizing Walras: Experience with Recent Applied General Equilibrium Tax Models.” Working Paper 8434 C. London, Canada: CSIER, University of Western Ontario.
Whalley, J., and Yeung, B. (1984): “External Sector ‘Closing’ Rules in Applied General Equilibrium Models.” Journal of International Economics 16: 123–138.
Wiegard, W. (1985): “Die Algorithmen von Scarf und Merrill zur numerischen Berechnung allgemeiner Gleichgewichte. Eine Einführung mit Beispielen aus der Steuerpolitik.” Zeitschrift für Wirtschafts- und Sozialwissenschaften 105: 709–741.
Wissenschaftlicher Beirat beim Bundesministerium der Finanzen (1982): Gutachten zur Reform der Gemeindesteuern in der Bundesrepublik Deutschland. Bonn.
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 1988 Springer-Verlag Berlin Heidelberg
About this paper
Cite this paper
Hirte, G., Wiegard, W. (1988). An Introduction to Applied General Equilibrium Tax Modelling. In: Bös, D., Rose, M., Seidl, C. (eds) Welfare and Efficiency in Public Economics. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-73370-3_6
Download citation
DOI: https://doi.org/10.1007/978-3-642-73370-3_6
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-73372-7
Online ISBN: 978-3-642-73370-3
eBook Packages: Springer Book Archive