En México se necesitan urgentemente mejoras en los impuestos selectivos al tabaco, las bebidas alcohólicas y las bebidas azucaradas para reducir las muertes prematuras evitables. En México, 125,350 personas pierden la vida anualmente debido al uso de estos productos. Más allá de los efectos...

This paper evaluates the temporary reduction in energy taxes implemented by the German government between June and September 2022. We use pricing and quantity data from the wholesale market for crude oil, gasoline, and diesel and find an average pass through of 80% to 85% of the tax cut, which...

Ignoring the possible hierarchical clustering of the data that frequently characterises the structure of labour markets implies that studies of the effects of income tax changes on labour supply use less than necessary information on the variability of the labour response. Estimation efficiency...

We study how the division of household chores and individual preferences contribute to gender differences in labor supply elasticities and examine the implications for optimal taxation. In a model of labor supply in dual-earner households, we show that elasticities and optimal income tax rates...