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This paper examines tax evasion in the context of the diesel fuel market and the response of evaders to regulatory innovation. Diesel fuel used for on-road purposes is taxed, while other uses are untaxed, creating an incentive for firms and individuals to evade on-road diesel taxes by purchasing...
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state gasoline and diesel taxes to retail prices, and importantly we estimate the dependence of pass-through on factors … constraining the gasoline and diesel supply chains. We consider several factors that alter the elasticity of supply, including … within state heterogeneity in gasoline content requirements, refinery capacity utilization, inventory constraints, and …
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state gasoline and diesel taxes to retail prices, and importantly we estimate the dependence of pass-through on factors … constraining the gasoline and diesel supply chains. We consider several factors that alter the elasticity of supply, including … within state heterogeneity in gasoline content requirements, refinery capacity utilization, inventory constraints, and …
Persistent link: https://www.econbiz.de/10013128885