| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP4521 |
| DP4521 The Real Effects of the Euro: Evidence from Corporate Investments | |
| Arturo Bris; Yrjö Koskinen; Mattias Nilsson | |
| 发表日期 | 2004-08-23 |
| 出版年 | 2004 |
| 语种 | 英语 |
| 摘要 | This Paper provides a simple theoretical framework for analysing simultaneous vertical and horizontal competition in excise taxes, and estimates equations informed by the theory on a panel of US state and federal excise taxes on cigarettes and gasoline. We also examine the role played by smuggling. The results are generally consistent with the theory, when the characteristics of the markets for the goods are taken into account. For neither good do federal excise taxes affect state taxes. Taxes in neighbouring states have a significant and large effect in the case of cigarettes, and a much weaker effect in the case of gasoline. We also find that in the setting of cigarette taxes, concerns about cross-border shopping play a more important role than concerns about smuggling. |
| 主题 | Public Economics |
| 关键词 | Tax competitions Excise taxes Cross-border shopping Smuggling |
| URL | https://cepr.org/publications/dp4521 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/533466 |
| 推荐引用方式 GB/T 7714 | Arturo Bris,Yrjö Koskinen,Mattias Nilsson. DP4521 The Real Effects of the Euro: Evidence from Corporate Investments. 2004. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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