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In this paper, we reexamine the optimal tax problem with identical consumers in the presence of externalities by taking … the presence of externalities, it is standard to follow Sandmo (1975) to employ the following assumptions: (i) separable … externalities; and (ii) independent demands. We dispense with these restrictive assumptions and show the Sandmo’s “additivity …
Persistent link: https://www.econbiz.de/10010965516
This report presents and discusses the findings of the “Study to quantify and analyse the VAT Gap in the EU-27 Member States” (Contract TAXUD/2012/DE/316, FWC No. TAXUD/2010/CC/104), conducted by CASE and CPB.The structure of this report is as follows. In Chapter 1, we discuss the structure...
Persistent link: https://www.econbiz.de/10010857950
This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member States”,1 published in September 2013. This update...
Persistent link: https://www.econbiz.de/10010941677
whole tax system is affected by the externalities caused by the consumption of positional goods, notably also the taxes on …
Persistent link: https://www.econbiz.de/10009325753
In this paper we demonstrate that even if policies prior to reform have been rational, it is possible, in fact in certain policy areas likely, that a green tax reform, contrary to the perceived wisdom among economists, will be associated with a double-dividend, i.e. with both environmental and...
Persistent link: https://www.econbiz.de/10010610445