 The incidence of non-linear consumption taxesНаучный результат. Серия «Экономические исследования», 2014, issue 1, 5-18 Abstract: The present article generalyses existing economic litterature on consumption tax incidence to general forms of consumption taxes. Previous studies were limited to the cases of per unit and ad valorem taxes. Three main contributions are provided. From a methodological point of view, the elasticity of the tax function is introduced as a new parameter to take the shape of general consumption tax schedules into account in diferent models of imperfect competition in a tractable manner. From a theoretical point of view, existing results on the diference of incidence of ad valorem and per unit consumption taxes are generalized to non-linear consumption taxes: the larger the elasticity of the tax function the weaker the share of the consumption tax beared by consumers. From an applied public economic point of view, it is shown how the regulator may put downwards prices on very uncompetitive markets by increasing the elasticity of the consumption tax on a targeted window of producer prices. Date: 2014 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:scn:032413:15722706 Access Statistics for this article More articles in Научный результат. Серия «Экономические исследования» from CyberLeninka, Федеральное государственное автономное образовательное учреждение высшего образования «Белгородский государственный национальный исследовательский университет» |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.