Similar Search Results

Griffith, Rachel; O'Connell, Martin; Smith, Kate - 2017

We study optimal corrective taxation in the alcohol market. Consumption generates negative externalities that are non …-linear in the total amount of alcohol consumed. If tastes for products are heterogeneous and correlated with marginal … framework and empirically for the UK alcohol market. Welfare gains from optimally varying rates are higher the more concentrated …

Persistent link: https://www.econbiz.de/10012028653

Design of optimal corrective taxes in the alcohol market

Griffith, Rachel; O'Connell, Martin; Smith, Kate - 2017

Alcohol consumption is associated with costs to society due to its impact on crime and health. Tax can lead consumers … to internalise these externalities. We study optimal corrective taxation in the alcohol market. We allow for the fact … that the externality generating commodity (ethanol) is available in many differentiated products, over which consumers …

Persistent link: https://www.econbiz.de/10011786840

Targeting taxes on local externalities

Gauthier, Stéphane; Henriet, Fanny - 2023

We consider optimal anonymous consumption taxes in situations where the magnitude of an externality varies with … external concerns are only addressed through the tax imposed on the commodity responsible for the externality. When this …

Persistent link: https://www.econbiz.de/10014480706

Externality-correcting taxes and regulation

Christiansen, Vidar; Smith, Stephen - 2009

level of direct regulation alters the optimal externality tax. …

Persistent link: https://www.econbiz.de/10010275744

Measuring the marginal efficiency cost of redistribution in the UK

Adam, Stuart - 2005

This paper estimates the marginal efficiency cost of redistribution (MECR) associated with a demogrant and an in-work benefit for the UK since 1979, taking account of extensive as well as intensive labour supply responses. The principal methodological advance in the paper is its greater...

Persistent link: https://www.econbiz.de/10010292956

Measuring the marginal efficiency cost of redistribution in the UK

Adam, Stuart - Institute for Fiscal Studies (IFS) - 2005

Persistent link: https://www.econbiz.de/10005547914

Externality-correcting taxes and regulation

Christiansen, Vidar; Smith, Stephen - Institute for Fiscal Studies (IFS) - 2009

level of direct regulation alters the optimal externality tax. …

Persistent link: https://www.econbiz.de/10008631349

Value added tax policy and the case for uniformity: Empirical evidence from Mexico

Abramovsky, Laura; Attanasio, Orazio; Phillips, David - 2015

Value added taxes (VAT) are an important, and in many cases increasing, source of revenue in both developed and developing countries. Unsurprisingly there is an intense academic and policy debate about the appropriate VAT rate structure, for both equity and efficiency reasons. In this paper we...

Persistent link: https://www.econbiz.de/10011335612

People or places? Factors associated with the presence of domestic energy efficiency measures in England

Leicester, Andrew; Stoye, George - 2013

We use English household-level survey data from 1996 to 2010 to explore whether economic market failures play a significant role in explaining the presence of energy efficiency measures (loft insulation, cavity wall insulation and full double glazing) in residential properties. There appears to...

Persistent link: https://www.econbiz.de/10010331001

Anti-smoking policies and smoker well-being: Evidence from Britain

Leicester, Andrew; Levell, Peter - 2013

Anti-smoking policies can in theory make smokers better off, by helping smokers with time-inconsistent preferences commit to giving up or reducing the amount they smoke. We use almost 20 years of British individual-level panel data to explore the impact on self-reported psychological well-being...

Persistent link: https://www.econbiz.de/10010331030