| 来源类型 | Working papers |
| 规范类型 | 论文 |
| DOI | 10.3929/ethz-a-007328852 |
| Optimum tariffs and exhaustible resources: Theory and evidence for gasoline | |
| Daubanes, Julien; Leinert, Lisa | |
| 发表日期 | 2012-07 |
| 出版者 | ETH Zurich, Center of Economic Research (CER-ETH) |
| 出版年 | 2012 |
| 语种 | 英语 |
| 摘要 | Domestic consumption taxes on oil products largely differ across countries, ranging from very high subsidies to very high taxes. The empirical literature on the issue has highlighted the role of revenue-raising (Ramsey commodity taxation) and externality correction (Pigovian taxation) motives for national taxation. Isolatedly, the theoretical literature on non-renewable-resource taxation has emphasized the role of the optimum tariff dimension of excise taxes which reflects countries’ non-cooperative exercise of their market power. This paper reconciles these two strands by comprehensively addressing the issue. First, we propose a multi-country model of national taxation with oil – modeled as a polluting exhaustible resource – and some regular commodities. Domestic welfare is maximized with respect to domestic taxes under a revenue-collection constraint. The optimal domestic tax on oil consumption not only consists of a Ramsey inverse-elasticity term and of a Pigovian term, but also of an optimum-tariff component. In fact, resource exhaustibility implies a form of supply inelasticity that magnifies optimum-tariff arguments. Second, based on a multiple regression using a data set with a large number of countries, we test the power of the optimum-tariff tax component in explaining national gasoline taxes. We find strong evidence that this component plays a crucial role in countries’ taxation of gasoline. |
| 主题 | Non-renewable resources ; Domestic taxation ; Ramsey taxation ; Optimumtariff theory ; Gasoline |
| URL | https://www.research-collection.ethz.ch/handle/20.500.11850/59367 |
| 来源智库 | Centre for Energy Policy and Economics (Switzerland) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/266708 |
| 推荐引用方式 GB/T 7714 | Daubanes, Julien,Leinert, Lisa. Optimum tariffs and exhaustible resources: Theory and evidence for gasoline. 2012. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| eth-5793-01.pdf（1618KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
| eth-5793-01.jpg（3KB） | 智库出版物 | 限制开放 | CC BY-NC-SA |  浏览 | ||
| 文件名： | eth-5793-01.jpg |
| 格式： | JPEG |
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