Rapid oil price increases frequently bring calls for special oil industry taxes. This paper uses new well-level production data and price variation induced by federal oil taxes and price controls to estimate how taxes affect production. Theory suggests temporary taxes create strong incentives...

Tax policy often breeds controversy, especially when rate changes are motivated by volatile resource sectors. This paper examines how provincial tax policies respond to changes in resource revenues. Specifically, it (i) estimates the "tax-resource" elasticity for Canadian provinces and (ii)...

This paper establishes a simple reform strategy for a simultaneous reduction of tax distortions and the environmental rebound effect. If the share of the dirty-good consumption is very large, then a revenue-neutral combination of tax hikes and tax cuts increases welfare by less when pollution...

Gasoline taxes vary widely among industrialized countries, as does support for the United Nations' effort to curtail the use of fossil fuels to address the climate change problem. We argue that malapportionment of the electoral system affects both the rate at which governments tax gasoline and...

Although fuel taxes are a practical means of curbing vehicular air pollution, congestion, and accidents in developing countries - all of which are typically major problems - they are often opposed on distributional grounds. Yet few studies have investigated fuel tax incidence in a developing...