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Redistribution and Internalization : The Many-Person Ramsey Tax Rule Revisited
Pirttila, Jukka - 2014
derives two formulations for a many-person Ramsey tax rule in the presence of externalities. The first tax rule reveals that …
Persistent link: https://www.econbiz.de/10013048807
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Externalities and Production Efficiency
Eskeland, Gunnar S. - 2016
Persistent link: https://www.econbiz.de/10012748913
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Corrective taxation of a consumption externality in the presence of an optimal non-linear income tax
Josefsson, Anneli - 1997
This paper is concerned with the problem of combining a non-linear income tax with an indirect externality correcting tax. The analysis is performed in a model economy with two types of individuals and two types of consumption goods. The government wants to redistribute from the more able...
Persistent link: https://www.econbiz.de/10011589307
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The effect of changes in alcohol tax differentials on alcohol consumption
Gehrsitz, Markus; Saffer, Henry; Grossman, Michael - 2020
We show that tax-induced increases in alcohol prices can lead to substantial substitution and avoidance behavior that limits reductions in alcohol consumption. Causal estimates are derived from a natural experiment in Illinois where spirits and wine taxes were raised sharply and unexpectedly in...
Persistent link: https://www.econbiz.de/10012210351
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Tax design in the alcohol market
Griffith, Rachel; O'Connell, Martin; Smith, Kate - 2017
We study optimal corrective taxation in the alcohol market. Consumption generates negative externalities that are non … externalities, then varying tax rates on different products can lead to welfare gains. We study this problem in an optimal tax … externalities are amongst heavy drinkers. A sufficient statistics approach is informative about the direction of reform, but not …
Persistent link: https://www.econbiz.de/10011817184
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The Cost of Curbing Externalities with Market Power : Alcohol Regulations and Tax Alternatives
Conlon, Christopher; Rao, Nirupama L. - National Bureau of Economic Research - 2023
Products with negative externalities are often subject to regulations that limit competition. The single-product case …
Persistent link: https://www.econbiz.de/10013537788
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Reforming taxes on wine and other alcoholic beverage consumption
Anderson, Kym - 2010
As part of a comprehensive review of Australias tax system, the taxes on alcoholic beverages recently came under scrutiny. In its initial response to the review in May 2010, the government chose to not change those taxes, even though the review recommended the wine tax switch from an ad valorem...
Persistent link: https://www.econbiz.de/10009419441
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Excise and import taxes on wine vs beer and spirits : an international comparison
Anderson, Kym - 2010
Nearly all countries tax the domestic consumption of alcoholic beverages. However, the rates of taxation, and the tax instruments used, vary enormously between countries. This paper provides estimates, for a wide range of high-income and developing countries, of the consumer tax equivalents...
Persistent link: https://www.econbiz.de/10009419445
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Should Alcohol Taxes Be Raised?
Parry, Ian W. H. - 2009
externalities from alcohol and finds them ambiguous: there is some evidence that current tax rates are already too high, while other …
Persistent link: https://www.econbiz.de/10013155806
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Regulation of Stock Externalities with Learning
Karp, Larry S.; Zhang, Jiangfeng - 2001
We study the situation where firms' actions contribute to a stock externality. The regulator and firms have asymmetric information about serially correlated (abatement) costs. With price-based policies such as taxes, the regulator learns about the evolution of both stock and costs. This ability...
Persistent link: https://www.econbiz.de/10014159799