We examine policies directed at regulating tobacco consumption through three types of instruments: (i) an excise tax hindering consumption by increasing the price of cigarettes, (ii) prevention programs helping consumers to make choices that are more time consistent when trading-off the current...

This thesis consists of an introductory part and three papers. <p> Paper [I] examines how taxes affect consumption of commodities that are detrimental to health and the environment. Specifically, this paper examines if a tax increase leads to a significantly larger change in consumption than a...</p>

We examine policies directed at regulating tobacco consumption through three types of instruments: (i) an excise tax hindering consumption by increasing the price of cigarettes, (ii) prevention programs helping consumers to make choices that are more time consistent when trading-off the current...

Einkommensschwache Haushalte können sich nachhaltige Produkte - wie Bio-Lebensmittel oder Fairtrade-Kleidung - oft nicht leisten. Das Gefühl von Einkommensungleichheit wird durch das Bedürfnis nach nachhaltigen, aber teureren Produkten verstärkt. Was kann der Staat in einer solchen Situation...

Most studies of the optimal provision of public goods or the excess burden from taxation assume that individual utility is independent of other individuals' consumption. This paper investigates public good provision and excess burden in a model that allows for interdependence in consumption in...

We apply the Parry-Small (2005) framework to asses whether the level taxation of motor fuel is broadly appropriate in a group of countries (OECD, BRICs and South Africa) accounting for more than 80 percent of world greenhouse gas (GHG) emissions. This paper deals with emissions from oil...

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...

Despite decades of research on mechanism design and on many practical aspects of cost-benefit analysis, one of the most basic and ubiquitous features of regulation as actually implemented throughout the world has received little theoretical attention: exemptions for small firms. These firms may...

Einkommensschwache Haushalte können sich nachhaltige Produkte - wie Bio-Lebensmittel oder Fairtrade-Kleidung - oft nicht leisten. Das Gefühl von Einkommensungleichheit wird durch das Bedürfnis nach nachhaltigen, aber teureren Produkten verstärkt. Was kann der Staat in einer solchen Situation...