Using an estimated demand model, we simulate household-level demand responses to the recent Slovak value added tax (VAT) reform and its hypothetical alternatives. We use simulation results, instead of the standard approximate measures, for constructing an improved efficiency indicator of tax reforms as a ratio of welfare and fiscal revenue effects and call it marginal welfare gain (MWG). We also contribute to the literature on optimal structure of indirect taxes and on marginal tax reforms with new evidence of actual and hypothetical reforms that could increase the welfare of households at zero fiscal costs. Regarding the general policy implications of our results, we conclude that using a demand model to rank commodities according to their MWGs can be helpful for designing both efficient and equitable VAT reforms.

中文翻译：

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衡量增值税改革的效率：需求系统模拟方法

使用估计的需求模型，我们模拟了家庭层面对最近斯洛伐克增值税 (VAT) 改革及其假设替代方案的需求响应。我们使用模拟结果而不是标准的近似度量来构建税收改革的改进效率指标，作为福利和财政收入效应的比率，并将其称为边际福利收益 (MWG)。我们还为间接税的最优结构和边际税收改革的文献做出了贡献，并提供了实际和假设改革的新证据，这些改革可以在零财政成本下增加家庭福利。关于我们的结果的一般政策含义，我们得出结论，使用需求模型根据商品的 MWG 对商品进行排名有助于设计高效且公平的增值税改革。