Asche, Frank; Osmundsen, Petter; Tveterås, Ragnar - 2001
natural gas, oil and electricity, for different market segments (households, industry, power generators) in EU countries …. Traditional tax incidence theory presumes spot markets. Natural gas in the EU-area, however, is to a large extent regulated by … bargaining power in contract renegotiations. By examining tax shifting in actual gas sales contracts we test whether this is the …