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Social accounting and the Public sector
Umeå University, Faculty of Social Sciences, Department of Economics.
2008 (English)In: International Economic Review, ISSN 1468-2354, Vol. 49, no 1, 349-375 p.Article in journal (Refereed) Published
Abstract [en]

This article contributes to the theory of social accounting. As such, it tries to extend earlier literature on the welfare equivalence of the comprehensive net national product in two main directions, both of which refer to the public sector. One is by considering welfare measurement problems associated with public good provision and redistributive policy, respectively, when the public revenues are raised by distortionary taxes. The other is by addressing the consequences of a “federation-like” decision structure, where independent tax and expenditure decisions are made both by the central government and by lower level governments.

Place, publisher, year, edition, pages
John Wiley & Sons, 2008. Vol. 49, no 1, 349-375 p.
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URN: urn:nbn:se:umu:diva-7285DOI: 10.1111/j.1468-2354.2008.00482.xOAI: diva2:146956
Available from: 2008-01-07 Created: 2008-01-07 Last updated: 2012-08-28Bibliographically approved

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Aronsson, Thomas
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