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The present article generalyses economic litterature on consumption tax incidence to general forms of consumption taxes. Previous studies were limited to the cases of per unit and ad valorem taxes. Three main contributions are provided. From a methodological point of view, the elasticity of the...
Persistent link: https://www.econbiz.de/10010821308
This paper presents evidence from three French VAT reforms showing that tax shifting on prices operates differently upwards and downwards. This may appear as a paradox when reading usual studies on price shifting. This paper puts forward two different asymmetric effects. The first one is linked...
Persistent link: https://www.econbiz.de/10010738927
The paper starts from a proposition of institutional design for climate policies made previously by David Bradford and labelled GPGP (Global Public good Purchase). The scheme is compared with other possible post- Kyoto schemes that are, or not, "Kyoto compatible". The comparison puts the...
Persistent link: https://www.econbiz.de/10010739037
The point of this paper is to measure empirically the distribution of the commodity tax burden between consumers and producers. For that purpose, two French reforms are studied. These reforms are steep decreases of the VAT rate on housing repair services on the one hand, and on new car sales on...
Persistent link: https://www.econbiz.de/10010739095
Economic theory states that on market with imperfect competition, per unit consumption taxes should induce a larger … economic theory. For both classes of alcoholic beverages - beers and aperitifs - the shifting on prices of per unit excise …
Persistent link: https://www.econbiz.de/10010699847
This paper puts forward an explanation of the rapid increase in golden handshake provision in Europe over the last ten years, based on both enhanced investor protection and attractive tax codes for severance pay. This article takes up a framework in which asymmetric information about the quality...
Persistent link: https://www.econbiz.de/10010738557
There is a capital taxation puzzle in most developed countries. Since the 1960s, revenues from wealth transfer taxation have been especially low and decreasing as a percentage of GDP, even to the extent of disappearing in quite a number of cases; by contrast, lifetime wealth or capital taxation...
Persistent link: https://www.econbiz.de/10010738837
a tool for the analysis of public policies with particular attention to redistribution and social policies. Basic …, redistribution and poverty analysis. Social welfare analysis permitted by microsimulation techniques is also discussed. Finally, the …
Persistent link: https://www.econbiz.de/10010738860
This paper examines how a government should intervene when agents make, for different reasons, choices that have long term detrimental effects on their survival prospects. We consider an economy where some agents make risky choices (here sin good consumption) out of myopia, and regret their...
Persistent link: https://www.econbiz.de/10010738935
redistribution across both earnings and genetic dimensions. Whether longevity-enhancing spending should be subsidized or taxed is …
Persistent link: https://www.econbiz.de/10010738996