Majority rule is known to be at odds with utilitarianism --- majority rule follows the preferences of the median voter … whereas a utilitarian planner would follow the preferences of the mean voter. In this paper, we show that when voting is …

Pigovian tax. In particular, earmarking prevails and actual taxes are usually combined with regulation. Furthermore tax rates … explain these design parameters: the tax rate, earmarking pattern and whether the tax is combined with a regulation. An … incumbent government selects these parameters under the influence of a green and a polluters' lobby groups. An earmarked tax is …

"Sin taxes" are high on the political agenda in the global fight against obesity. According to theory, they are welfare … tax variation. For identification, we exploit two sets of sin tax reforms in Denmark: first, the increase of the soft … drink tax in 2012 and its repeal in 2014 and, second, the fat tax introduction in 2011 and its repeal in 2013. We assess the …

"Sin taxes" are high on the political agenda in the global fight against obesity. According to theory, they are welfare … tax variation. For identification, we exploit two sets of sin tax reforms in Denmark: first, the increase of the soft … drink tax in 2012 and its repeal in 2014 and, second, the fat tax introduction in 2011 and its repeal in 2013. We assess the …