Anger, Niels; Böhringer, Christoph; Lange, Andreas - In: Journal of Regulatory Economics 47 (2015) 1, pp. 78-98
<Para ID="Par1">We investigate political economy determinants of energy tax differentiation across industries. Based on a theoretical common agency model, we show that differences in the ease of energy demand reductions across industries explain the pattern of tax differentiation: if the government is...</para>