This paper presents annual Swedish time series data on consumption taxes, i.e. the indirect taxation of goods and … services, between 1862 and 2010. As a share of total state tax revenues, consumption taxes were very high at the beginning of … the period, though as a share of GDP it was rather low. At this time, customs duties and specific consumption taxes on …

This paper presents annual Swedish time series data on consumption taxes, i.e. the indirect taxation of goods and … services, between 1862 and 2010. As a share of total state tax revenues, consumption taxes were very high at the beginning of … the period, though as a share of GDP it was rather low. At this time, customs duties and specific consumption taxes on …

this framework we examine i) the non-cooperative equilibrium consumption taxes and compare them to when pollution is only … local, ii) the cooperative equilibrium consumption taxes and we compare them to the non-cooperative tax rates, and iii …

We examine the impact of balanced-budget consumption taxes on the existence of expectations-driven business cycles in …

The present article generalyses economic litterature on consumption tax incidence to general forms of consumption taxes … point of view, existing results on the difference of incidence of ad valorem and per unit consumption taxes are generalized … to non-linear consumption taxes: the larger the elasticity of the tax function the weaker the share of the consumption …