Bonnet, Odran; Fize, Etienne; Loisel, Tristan; Wilner, … - 2024
This paper exploits the introduction of the German carbon tax in 2021 as well as excise tax rebates on fuel in both … decreases by 7.7%. In border areas, the elasticity of tax revenue with respect to foreign prices is as high as 0.5. Moreover …, there is no substantial difference in demand response to either carbon or excise tax. Such empirical evidence illustrates …