Search Results - subject_exact:"Verbrauchsteuerrecht"

The potential and utility of land value taxation : a theoretical framework and simulation for China

Hou, Yilin; Kumhof, Michael; Shao, Lei - 2026

This paper develops an analytical framework for examining land taxation in the context of contemporary urban economies. We dissect the China case for simulation, comparing two model-based scenarios where revenue losses from consumption taxes are replaced by higher income taxes and land taxes. We...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596752

Government consumption stabilizes the economy in the short run : tax cuts have a stronger albeit delayed effect

Dany-Knedlik, Geraldine; Kriwoluzky, Alexander; Kung, Jo-Ya - 2026

The reform of the debt brake and the special fund for infrastructure and climate neutrality have considerably expanded Germany's fiscal space. The associated fiscal policy shift not only opens up opportunities for additional public investment: The new funds can also be used for more government...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062843

Optimal commodity taxation when households earn multiple incomes

Spiritus, Kevin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330666

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Optimal commodity taxation when households earn multiple incomes

Spiritus, Kevin - 2022

Book / Working Paper

Linear commodity tax reform and optimal commodity taxes under partial separability

Nishimura, Yukihiro - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015589408

Optimal taxation in the automation era

Nakatani, Ryota; Miyamoto, Hiroaki - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638664

Income tax evasion and third-party reported consumption and wealth : implications for the optimal tax structure

Gerritsen, Aart - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015394859

Optimal mixed taxation and market power in a dynamic economy

Aronsson, Thomas; Wendner, Ronald - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667336

Dissecting the sinews of power : international trade and the rise of Britain's fiscal-military state : 1689-1823

Dal Bó, Ernesto; Hutková, Karolina; Leucht, Lukas; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453445

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Dissecting the sinews of power : international trade and the rise of Britain's fiscal-military state,1689-1823

Dal Bó, Ernesto; Hutková, Karolina; Leucht, Lukas; … - 2023

Book / Working Paper

Dissecting the Sinews of Power : International Trade and the Rise of Britain's Fiscal-Military State, 1689-1823

Dal Bó, Ernesto; Hutková, Karolina; Leucht, Lukas; … - 2022

Book / Working Paper

Effect of comprehensive income and consumption taxes on human capital, economic growth, and income distribution : endogenous economic growth and empirical evidence

Sun, Lingling; Nishigaki, Yasuyuki - 2025

This research conducts a comparative study of the economic growth and income distribution effects of consumption and comprehensive income taxes by introducing them into an endogenous economic growth model with human capital formation. We obtained the following results. First, consumption tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015441051

Shifting sweetness : impacts of South Africa's Health Promotion Levy on sugar-sweetened beverages

Cejka, Tim; Piek, Marlies; Waseem, Mazhar - 2025

Sin taxes are increasingly being used to discourage the consumption of goods perceived to harm individuals and society. This paper examines the impact of South Africa's Health Promotion Levy (HPL)-the first sugar tax implemented in Africa-on the consumption of sugar-sweetened beverages (SSBs) in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374296

Tax avoidance and commodity tax differentiation

Casamatta, Georges; Cremer, Helmuth - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015395096

Taxation of still wine in the Czech Republic

Šmíd, Marek - 2025

This paper deals with the taxation of still wine in the Czech Republic. The aim of the paper is to quantify the fiscal impact of the imposition of a non-zero excise duty rate on still wine on excise and value added tax revenue. The paper uses an analytical approach to assess the impacts using...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015443034

Taxation of reusable goods

Christiansen, Vidar - 2025

The paper analyses commodity taxation in an economy where a good can be recycled. Consumers deliver units of a used good to a reuse operator, who sells the good in a second-hand market after some processing. Two regimes are considered. One is a pure market setting where the reuse operator pays...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015421134

An inverse-Ramsey tax rule

Micheletto, Luca; Moore, Dylan T.; Reck, Daniel; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015563112

Distributional impact of Indian GST based on the NSSO's household consumption expenditure survey of 2022-23

Mukherjee, Sacchidananda - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423823

Nudging alcohol moderation via excise tax reform : the case of beer in Australia

Anderson, Kym - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015481630

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Nudging alcohol moderation via excise tax reform : the case of beer in Australia

Anderson, Kym - 2025 - revised April 2025

Edition: revised April 2025

Book / Working Paper

Nudging alcohol moderation via excise tax reform : the case of beer in Australia

Anderson, Kym - 2025

Book / Working Paper

Romania's tobacco excise policy in 2025 : missed opportunity ahead of the EU Tobacco Taxation Directive update

Kungl, Nora; Ross, Hana; S̜tefan, George - 2025

In August 2025, as part of a large fiscal package, Romania announced an increase in tobacco and alcohol excise taxes, news welcomed by proponents of public health. However, the announcement turned into a disappointment for the tobacco control community when the final increase in cigarette excise...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015464696

Cross-border shopping of alcohol : what is the effect on tax revenue and sales and which products are most affected?

Friberg, Richard; Steen, Frode; Ulsaker, Simen Aardal - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015482899

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Cross-border shopping of alcohol : what is the effect on tax revenue and sales and which products are most affected?

Friberg, Richard; Steen, Frode; Ulsaker, Simen Aardal - 2024

Book / Working Paper

Supplementary commodity taxes, labor tax on the middle class, and the tax-mix

Nishimura, Yukihiro - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446903

Corporate taxation and market power wealth

Brun, Lídia; González, Ignacio; Montecino, Juan A. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015456346

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Corporate Taxation and Market Power Wealth

Brun, Lídia; González, Ignacio; Montecino, Juan - 2023

Book / Working Paper

Commodity taxes under partial separability cannot be undistorted

Nishimura, Yukihiro - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446905

Taxation and consumers' spending patterns in Nigeria : an autoregressive distributed lag and error correction model approach

James, David; Omodero, Cordelia Onyinyechi; Nwobodo, Helen - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014631794

The legal incidence of ad valorem taxes matters

Pauwels, Wilfried; Schroyen, Fred - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014566152

From VAT cuts to price tags : evidence from scanner data

Fabo, Brian; Gertler, Pavel; Tóth, Peter - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015449163

Soda taxes, consumption, and health outcomes for high school students

Flynn, James - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015076016

Efficiency aspects of the value added tax

Mooij, Ruud A. de; Hebous, Shafik; Keen, Michael - 2025

This paper examines the efficiency of the Value Added Tax (VAT), focusing on its role as a revenue-raising tool and its use to achieve non-revenue objectives. The analysis highlights the VAT's potential ability to generate revenue with minimal distortions, emphasizing its advantages over...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455024

Salience and taxation with imperfect competition

Kroft, Kory; Laliberté, Jean-William; Leal-Vizcaíno, René - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014528590

Statistical imputation and validation of consumption microdata for EUROMOD : a methodological note

Dreoni, Ilda; Serruys, Hannes; Manso, Luis; … - 2025

Consumption taxes are a crucial revenue source for EU Member States, yet they also potentially have non-negligible impact on income distribution. The EU’s tax-benefit microsimulation model, EUROMOD, has recently been extended to simulate consumption taxes (CT) across all 27 EU countries...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439103

Ethiopia's tax expenditure report on imported goods

Jenkins, Glenn P.; Miklyaev, Mikhail; Sokhanvar, Amin; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015404998

Cost asymmetry, commodity taxes and antidumping policies

Wang, Kuang-Cheng Andy; Chou, Ping-Yao; Liang, Wen-Jung - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015323332

The estimation of excise tax revenues and their incidence across the households in Ethiopia

Alshamleh, Osaid; Jenkins, Glenn P.; Miklyaev, Mikhail - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015405010

Study on the consumption of fine-cut tobacco : final report for the European Smoking Tobacco Association

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458410

The effect of cross-border shopping on commodity tax revenue : results from Norway's COVID-19 border closings

Friberg, Richard; Halseth, Emil M. Strøm; Steen, Frode; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015394830

On the optimal design of consumption taxes

Barczay, Michael - 2025

This paper studies the optimal design of differentiated consumption taxes in the presence of progressive labor income taxes and capital income taxation. A quantitative heterogeneousagent model with non-homothetic preferences and uninsurable idiosyncratic risk is estimated using US consumption...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015445079

Inequality and bipolarization-reducing mixed taxation

Carbonell-Nicolau, Oriol - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015531836

Customs taxation in Ukraine : efficiency of administration and directions for improvement

Shtuler, Iryna; Ierokhin, Sergii; Braslavets, Oleksii; … - 2024

Ukraine's current state of customs payments administration is undergoing transformations influenced by internal and external factors. However, customs taxation remains a significant fiscal tool that contributes to the accumulation of funds in national and local budgets. This study aimed to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015402787

Statistical imputation and validation of consumption microdata for EUROMOD

Dreoni, Ilda; Serruys, Hannes; Manso, Luis; … - 2025

Consumption taxes are a crucial revenue source for EU Member States, yet they also potentially have non-negligible impact on income distribution. The EU's tax-benefit microsimulation model, EUROMOD, has recently been extended to simulate consumption taxes (CT) across all 27 EU countries allowing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015427352

Optimal taxation and market power

Eeckhout, Jan; Fu, Chunyang; Li, Wenjian; Weng, Xi - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061578

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Optimal taxation and market power

Eeckhout, Jan; Fu, Chunyang; Li, Wenjian; Weng, Xi - 2021

Book / Working Paper

Optimal taxation and market power

Eeckhout, Jan; Fu, Chunyang; Li, Wenjian; Weng, Xi - 2021

Book / Working Paper

Optimal taxation and market power

Eeckhout, Jan; Fu, Chunyang; Li, Wenjian; Weng, Xi - 2021

Book / Working Paper

Do distributional concerns justify lower environmental taxes?

Craig, Ashley C.; Lloyd, Thomas; Moore, Dylan - 2025

How should taxes on externality-generating activities be adjusted if they are regressive? In our model, the government raises revenue using distortionary income and commodity taxes. If more or less productive people have identical tastes for externality-generating consumption, the government...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015554403

The effects of financial frictions on optimal corporate income and consumption taxation in an R&D-driven growth model

Tabata, Ken - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015556536

To what extent do excise taxes affect Malawi's cigarette trade gap with Kenya and South Africa?

Masiya, Michael; Robinson, Zurika - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013532203

Taxation, revenue sharing and price discrimination

D'Annunzio, Anna; Russo, Antonio - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015580524

The case for uniform commodity taxation : a tax reform approach

Boadway, Robin W.; Cuff, Katherine - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014276083

Impact of excise tax on consumption, brand loyalty and health awareness : evidence from the United Arab Emirates

Hussain, Atia; ElKelish, Walaa Wahid; Al Mahameed, Muhammad - 2023

The main purpose of this paper is to empirically analyze the impact of excise tax on excisable goods consumption, brand loyalty and health awareness in the United Arab Emirates (UAE) market. The research is conducted based on the self-administered questionnaire collected from the residents of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014452154

The reform of Brazil's consumption tax system : A historic achievement

Arnold, Jens Mathias - 2025

Reforming Brazil's consumption tax system has long been acknowledged as a crucial policy priority, as the present fragmented system raises the costs of doing business, distorts production chains and obstructs inter-state trade. In late 2023, Brazil successfully passed and is currently...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630037

The digital era of taxation : analysing the effectiveness of digital tax adoption on petroleum excise duty revenue

Opiso, Julius; Nkundabanyanga, Stephen Korutaro; … - 2023

This paper investigates the relationship between digital tax adoption and the performance of petroleum excise duty using a sample of 52 petroleum importing companies in Uganda for the period 2022. Ordered probit regressions were used in the analysis to achieve the study's objectives. Consistent...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014506028

Taxing cross-border online sales for Pareto improvement in tax revenue

Ogawa, Hikaru; Tsuchiya, Ryota - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015064407

Rethinking commodity taxation : the new status redistribution channel

Bastani, Spencer; Blumḳin, Tomer; Micheletto, Luca - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015055870

Refund of consumption tax to low-income people : impact assessment using difference-in-differences

Tonetto, Jorge Luis; Fochezatto, Adelar; Silva, … - 2023

One way to reduce inequality and poverty is to promote tax justice. In 2021, the government of the state of Rio Grande do Sul, Brazil, implemented a program (the Devolve-ICMS Program) that refunds consumption tax to low-income citizens (cashback). This study aims to evaluate the impacts of this...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014320907