overshifting of both taxes is more likely to occur and is more pronounced under upstream oligopoly. As a result of this, a tax …

significantly dislike ads, i.e. in situations where traditional arguments for corrective taxes are strongest. -- Two-sided markets …

Much of the literature on externalities has considered taxes and direct regulation as alternative policy instruments … use of taxes and regulation in combination, to control externalities arising from individual consumption behaviour. We … consider cases where taxes are either imperfectly differentiated to reflect individual differences in externalities, or where …

A fundamental issues in designing any fiscal regime for non-renewable resources is the balance between rent taxes and … that, even though they effectively involve the choice of distinct parameters at several dates, rent taxes are not subject …

quantity effects of consumption taxes are qualitatively different compared to what we typically find for physical goods. For … instance, in most European countries and US states, printed newspapers and books face favourable value-added taxes (VAT) or … sales taxes. This has probably increased their circulation. However, reducing the VAT rate on digital newspapers has the …