Narrow search
Showing 1 - 10 of 862
Cover Image
Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - 2019
We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of … value added tax rates, beer excise tax rates, and beer prices in a panel of monthly data from 1996 to 2016 of all current 28 … EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …
Persistent link: https://www.econbiz.de/10012002860
Cover Image
The power to pass on taxes : a test for tax shifting based on observables
Jametti, Mario; Redonda, Agustin; Sen, Anindya - 2013
Since gasoline has a relatively inelastic demand, raising government revenue via gasoline taxes could appear appropriate as it entails a relatively small deadweight loss. However, gasoline retail is generally a highly concentrated market, hence the assumption of perfect competition when...
Persistent link: https://www.econbiz.de/10009752026
Cover Image
Redistribution with performance pay
Doligalski, Pawel; Ndiaye, Abdoulaye; Werquin, Nicolas - 2020
Half of the jobs in the U.S. feature pay-for-performance. We study nonlinear income taxation in a model where such contracts arise in private labor markets that are constrained by moral hazard frictions. We derive novel formulas for the incidence of arbitrarily nonlinear reforms of a given tax...
Persistent link: https://www.econbiz.de/10012212848
Cover Image
Does the indexing of government transfers make carbon pricing progressive?
Fullerton, Don; Heutel, Garth; Metcalf, Gilbert E. - 2011
We analyze both the uses side and the sources side incidence of domestic climate policy using an analytical general equilibrium model, taking into account the degree of government program indexing. When transfer programs such as Social Security are explicitly indexed to inflation, higher energy...
Persistent link: https://www.econbiz.de/10009009227
Cover Image
Tax incidence on competing two-sided platforms : lucky break or double jeopardy
Belleflamme, Paul; Toulemonde, Eric - 2016
increase on its prices. Adding price competition, we study next how the tax affects profits. Because of the strategic …
Persistent link: https://www.econbiz.de/10011459129
Cover Image
The incidence of bank regulations and taxes on wages : evidence from US states
Goodspeed, Timothy J. - 2012
Banks and the financial sector have come under increased scrutiny since the 2008 financial crisis. Regulations concerning the banking sector have been re-written and there have been calls for increased taxation of banks (as companies) and the remuneration of bankers. In general, two sorts of...
Persistent link: https://www.econbiz.de/10009687296
Cover Image
An empirical analysis of bundling and tying : over-the-counter pain relief and cold medicines : presented at CESifo Venice Summer Institute, Workshop on Recent Developments in Anti...
Evans, David S.; Salinger, Michael A. - 2004
We apply and extend the cost-based approach to bundling and tying under competition developed in Evans and Salinger (2004a) to over-the-counter pain relievers and cold medicines. We document that consumers pay much less for tablets with multiple ingredients than they would to buy tablets with...
Persistent link: https://www.econbiz.de/10011451375
Cover Image
Alcohol taxation and regulation in the European Union
Cnossen, Sijbren (contributor) - 2006
Persistent link: https://www.econbiz.de/10003379807
Cover Image
Preferences for sin taxes
König, Tobias; Schmacker, Renke - 2022
Sin taxes have become a widely suggested policy instrument to discourage the consumption of goods deemed harmful to individuals and society. Using surveys and experiments on a representative sample of the US population, we provide evidence on how individuals think and reason about such...
Persistent link: https://www.econbiz.de/10013426058
Cover Image
Switching beers? : the effects of switching costs on prices and profits in competitive markets
He, Xiaoyang; Siebert, Ralph - 2021
We consider a dynamic oligopoly on the beer market and study the differential effects of switching costs on product … costs across customer income segments and beer brands. Our supply estimation results show that the low-quality firm … experiences a higher competitive pressure on price since low-quality consumers are more price sensitive and switch more easily to …
Persistent link: https://www.econbiz.de/10012510220