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Comparing the Marginal Excess Burden of Labor, Petrol, Cigarette, and Alcohol Taxes: An Application to the United Kingdom

Parry, Ian W.H. - 2001

commodity taxes, allowing for externalities and interactions between the taxes, and applies the analysis to the United Kingdom …

Persistent link: https://www.econbiz.de/10009446670

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

Externalities and Production Efficiency

Eskeland, Gunnar S. - 2016

Persistent link: https://www.econbiz.de/10012748913

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

Double Dividended Environmental Taxation and Canadian Carbon Emissions Control.

McKitrick, R - Department of Economics and Finance, College of … - 1996

The possibility of using revenues from environmental taxes to reduce other distortions in the tax system has been much discussed recently. This paper reviews the current debate and presents empirical evidence to suggest that the double dividend approach to CO2 emissions control in Canada can...

Persistent link: https://www.econbiz.de/10005545293

Double Dividended Environmental Taxation and Canadian Carbon Emissions Control.

McKitrick, R - 1996

Persistent link: https://www.econbiz.de/10005671229

Alcohol/Leisure Complementarity: Empirical Estimates and Implications for Tax Policy

West, Sarah E.; Parry, Ian W.H. - 2009

This paper provides a first attempt to estimate the cross-price elasticity between alcoholic beverages and leisure, which is critical for assessing how much alcohol taxation might be warranted on fiscal grounds. We estimate an Almost Ideal Demand System defined over alcohol, leisure, and other...

Persistent link: https://www.econbiz.de/10008458086

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

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

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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