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Vertical and horizontal redistribution : the cases of Western and Eastern Europe
Bussolo, Maurizio; Krolage, Carla; Makovec, Mattia; … - 2019
deal with vertical inequality - that is, fostering redistribution from the rich to the poor - less is known about their … individuals may not only care about vertical redistribution, but also about the economic situation of the specific groups they … belong to, the horizontal dimension of redistribution becomes politically salient and can be a source of social tensions. We …
Persistent link: https://www.econbiz.de/10011958521
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Estimating tax incidence, market power and market conduct : the European cigarette industry
Delipalla, Sofia; O'Donnell, Owen - 1999
Recent theoretical work has shown that the incidence of ad valorem and specific taxes may differ and each may be over or under-shifted onto consumers in the presence of imperfect competition. These results are used to derive a method of estimating market power and conduct. An application is made...
Persistent link: https://www.econbiz.de/10011530480
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Does tax-benefit linkage matter for the incidence of social security contributions?
Bozio, Antoine; Breda, Thomas; Grenet, Julien - 2019
We study the earnings responses to three large increases in employer Social Security contributions (SSCs) in France. We find evidence of full pass-through to workers in the case of a strong and salient relationship between contributions and expected benefits. By contrast, we find limited...
Persistent link: https://www.econbiz.de/10012057311
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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...
Persistent link: https://www.econbiz.de/10012002860
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EU-type carbon emissions trade and the distributional impact of overlapping emissions taxes
Eichner, Thomas; Pethig, Rüdiger - 2009
The European Union fulfills its emissions reductions commitments by means of an emissions trading scheme covering some part of each member state's economy and by national emissions control in the rest of their economies. The member states also levy energy/emissions taxes overlapping with the...
Persistent link: https://www.econbiz.de/10003879108
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The comparison between ad valorem and specific taxation under imperfect competition : evidence from the European cigarette industry
Delipalla, Sofia; O'Donnell, Owen - 1998
Recent theoretical work has shown that the incidence of ad valorem and specific taxes may differ and each may be over or under-shifted onto consumers in the presence of imperfect competition. Empirical comparison of the price effects of the two taxes is limited. There are no previous estimates...
Persistent link: https://www.econbiz.de/10011529307
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EU-type carbon emissions trade and the distributional impact of overlapping emissions taxes
Eichner, Thomas; Pethig, Rüdiger - 2009
The European Union fulfills its emissions reductions commitments by means of an emissions trading scheme covering some part of each member state's economy and by national emissions control in the rest of their economies. The member states also levy energy/emissions taxes overlapping with the...
Persistent link: https://www.econbiz.de/10003817954
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Economic Integration, Corporate Tax Incidence and Fiscal Compensation
Exbrayat, Nelly - 2015
Higher corporate taxes are often argued to depress wages (a tax incidence effect), while higher wages may require compensation via lower corporate tax rates (a fiscal compensation effect). Yet, existing empirical evidence ignores that i) both effects are likely to occur simultaneously...
Persistent link: https://www.econbiz.de/10013010388
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The Incidence of VAT Evasion
Asatryan, Zareh - 2020
Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a onethird passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers...
Persistent link: https://www.econbiz.de/10012830341
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Distributional effects of carbon pricing by transport fuel taxation
Jacobs, Leif; Quack, Lara; Mechtel, Mario - 2021
We introduce a new microsimulation model built on household transport data to study the distributional effects of carbon-based fuel taxation of private road transport in Germany. Our data includes annual mileage at the car-level, the distinction between fuel types, as well as car-specific fuel...
Persistent link: https://www.econbiz.de/10012795781