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Revenue functions and Dupuit curves for indirect taxes with cross-border shopping
Aasness, Jørgen; Nygård, Odd Erik - 2009
The partial revenue from each indirect tax and the total revenue from all indirect taxes on consumer goods are derived as functions of all commodity prices, the tax rates of each commodity, total expenditure and demographic variables using a complete demand system. Within this framework we...
Persistent link: https://www.econbiz.de/10011968343
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Commodity tax competition - purchases of spirits in the Scandinavian countries
Nygård, Odd Erik - 2009
A simulation model consisting of a representative consumer for each Scandinavian country is constructed and calibrated, in which consumers consume two goods: spirits and 'other goods'. Spirits is exposed to cross-border shopping, and the countries engage in tax competition. The equilibrium tax...
Persistent link: https://www.econbiz.de/10011968362
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Alcohol/Leisure Complementarity: Empirical Estimates and Implications for Tax Policy
West, Sarah E.; Parry, Ian W.H. - 2009
, which is critical for assessing how much alcohol taxation might be warranted on fiscal grounds. We estimate an Almost Ideal … Demand System defined over alcohol, leisure, and other goods, using data from the Consumer Expenditure Survey and other … sources. Our results suggest that alcohol is a relative complement for leisure over a range of specifications. This implies …
Persistent link: https://www.econbiz.de/10008458086
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Real appreciation as an automatic channel for redistribution of increased government non-tax revenue
Holmøy, Erling - 2006
The paper analyses how equilibrium adjustments of the wage rate affect the scope for tax rate reductions when the government experiences an exogenous increase in non-tax revenues. It shows within a stylized model that increased revenue in the form of a tradable will increase the wage rate, which...
Persistent link: https://www.econbiz.de/10011968241
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Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter
Alstadsæter, Annette; Kopczuk, Wojciech; Telle, Kjetil - 2018
In 2005, over 8% of Norwegian shareholders transferred their shares to new (legal) tax shelters intended to defer taxation of capital gains and dividends that would otherwise be taxable in the aftermath of 2006 reform. Using detailed administrative data we identify family networks and describe...
Persistent link: https://www.econbiz.de/10011968656
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Inflow Uncertainty in Hydropower Markets
Hansen, Petter Vegard - 2007
In order to analyse the consequences of uncertainty for prices and efficiency in a hydropower system, we apply a two-period model with uncertainty in water inflow. We study three different market structures, perfect competition, monopoly and oligopoly and stress the importance of the shape of...
Persistent link: https://www.econbiz.de/10011968290
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Asset Pricing in Created Markets for Fishing Quotas
Sanchirico, James; Newell, Richard; Papps, Kerry - 2005
We investigate the applicability of the present-value asset pricing model to fishing quota markets by applying instrumental variable panel data estimation techniques to 15 years of market transactions from New Zealand’s individual fishing quota market. In addition to the influence of current...
Persistent link: https://www.econbiz.de/10005138452
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Analysis of Flexibility Mechanisms for Quota-Catch Balancing in Multispecies Individual Fishing Quotas
Sanchirico, James; Holland, Daniel; Quigley, Kathryn; … - 2005
Individual fishery quotas (IFQs) are an increasingly prevalent form of fishery management around the world, with more than 170 species currently managed with IFQs. Yet, because of the difficulties in matching quota holdings with catches, many argue that IFQs are not appropriate for multispecies...
Persistent link: https://www.econbiz.de/10005442356
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Fishing Quota Markets
Kerr, Suzi; Sanchirico, James; Newell, Richard - 2002
Fisheries worldwide continue to suffer from the negative consequences of open access. In 1986, New Zealand responded by establishing an individual transferable quota (ITQ) system that by 1998 included 33 species and more than 150 markets for fishing quotas. We assess these markets in terms of...
Persistent link: https://www.econbiz.de/10005442414
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Green Serves the Dirtiest. On the Interaction between Black and Green Quotas
Böhringer, Christoph; Rosendahl, Knut Einar - 2009
Tradable black (CO2) and green (renewables) quotas gain in popularity and stringency within climate policies of many OECD countries. The overlapping regulation through both instruments, however, may have important adverse economic implications. Based on stylized theoretical analysis and...
Persistent link: https://www.econbiz.de/10011968351