| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w16863 |
| 来源ID | Working Paper 16863 |
| Fuel Tax Incidence and Supply Conditions | |
| Justin Marion; Erich Muehlegger | |
| 发表日期 | 2011-03-03 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 摘要 | The incidence of taxes on consumers and producers plays a central role in evaluating energy tax policy, yet the literature testing the main predictions of the tax incidence model is sparse. In this paper, we examine the pass-through rate of state gasoline and diesel taxes to retail prices, and importantly we estimate the dependence of pass-through on factors constraining the gasoline and diesel supply chains. We consider several factors that alter the elasticity of supply, including within state heterogeneity in gasoline content requirements, refinery capacity utilization, inventory constraints, and variation in the demand for untaxed uses of diesel. In general, we find that in periods of time when the supply chain is constrained, and the constraint is plausibly unrelated to shifts in demand, the pass-through rate of fuel taxes declines. We describe several potential implications for tax policy, including tax breaks during peak driving season and during times of supply disruptions such as after major hurricanes. |
| 主题 | Public Economics ; Taxation ; Subnational Fiscal Issues ; Industrial Organization ; Industry Studies ; Environmental and Resource Economics ; Energy |
| URL | https://www.nber.org/papers/w16863 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 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/574537 |
| 推荐引用方式 GB/T 7714 | Justin Marion,Erich Muehlegger. Fuel Tax Incidence and Supply Conditions. 2011. |
| 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 | ||
| w16863.pdf（220KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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