Gasoline taxes can be employed to correct externalities from automobile use and to raise government revenue. Our … understanding of the optimal gasoline tax and the efficacy of existing taxes is largely based on empirical analysis of consumer … responses to gasoline price changes. In this paper, we directly examine how gasoline taxes affect gasoline consumption as …

Deferral of U.S. taxes on foreign source income is commonly characterized as a subsidy to foreign investment, as …

The incidence of taxes on consumers and producers plays a central role in evaluating energy tax policy, yet the … state gasoline and diesel taxes to retail prices, and importantly we estimate the dependence of pass-through on factors … constrained, and the constraint is plausibly unrelated to shifts in demand, the pass-through rate of fuel taxes declines. We …

countries with whom Japan has agreements are entitled to claim foreign tax credits for income taxes that they would have paid to …