, and fuel smuggling. By studying the impact of fuel subsidy reform on consumption, tax incidence, and fiscal efficiency, it … shows that the presence of illicit activities substantially strengthens the argument in favour of subsidy reform: First …, fuel subsidy reform can shift the tax base to energy goods, which are less prone to tax evasion losses than for instance …

framework that emphasizes commitment. We build a model where the policy-maker has a tariff and a production subsidy at its …

framework that emphasizes commitment. We build a model where the policy-maker has a tariffs and a production subsidy at its …

. Author applies the classical models of oligopoly to subsidy competition, endogenousing investment incentives, but leaving tax … rates exogenous. According to the conventional wisdom, subsidy competition leads to overprovision of incentives. This paper … subsidies. Further, in the setting of subsidy regulation, the host country's corporate income tax rate has an ambiguous effect …