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Optimal sin taxes [PDF]

open access: possibleJournal of Public Economics, 2006
Abstract We investigate “sin taxes” on unhealthy items, such as fatty foods, that people may (by their own reckoning) consume too much of. We employ a standard optimal-taxation framework, but replace the standard assumption that all consumers have 100% self control with an assumption that some consumers may have some degree of self-control problems ...
Ted O'Donoghue, Matthew Rabin
openaire   +1 more source

PREANNOUNCED OPTIMAL TAX REFORM [PDF]

open access: possibleMacroeconomic Dynamics, 2005
In constitutional democracies, laws take time to be deliberated upon, to be passed, and to be implemented. Motivated by this observation, we study the properties of optimal tax reform when it has to be announced in advance of its implementation. We find that a delay between announcement and implementation has large effects on the optimal fiscal policy ...
Klein, Paul, Domeij, David
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Optimal tax selection under monopoly: emission tax vs carbon tax

Environmental Science and Pollution Research, 2021
Both carbon and emission taxes popularly exist all over the world. Therefore, it is important to compare carbon with emission tax. Under monopolization, this article establishes game theory model to compare carbon with emission tax. On one hand, both carbon and emission taxes reduce energy inputs, outputs, profits, and emission.
Pu-Yan Nie, Chan Wang, Hong-Xing Wen
openaire   +2 more sources

Tax evasion and optimal environmental taxes [PDF]

open access: possibleJournal of Environmental Economics and Management, 2012
This paper introduces a new argument to the debate about the role of environmental taxes in modern tax systems. Some environmental taxes, particularly taxes on gasoline or electricity, are more difficult to evade than taxes on labor or income. When the tax base is shifted in a revenue-neutral manner toward these environmental taxes, the result is a net
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Optimal dynamic tax evasion

Journal of Economic Dynamics and Control, 2013
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
LEVAGGI, Rosella, MENONCIN, Francesco
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Optimal Tax Inspection Strategy

Computational Mathematics and Modeling, 2003
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Vasin, A. A., Navidi, Kh.
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An Optimal Tax System* [PDF]

open access: possibleFiscal Studies, 2011
AbstractA notable feature and principal virtue of Tax by Design is its system‐wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution‐neutral methodology that is developed in other work.
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