a r t i c l e i n f o A large part of government revenues in Russia comes from royalties and export taxes on crude oil, oil products, and gas. Recently, the Russian government has considered reducing export taxes on crude oil and oil products compensated by an increase in the royalty on crude oil. The objective of the paper is to analyse the economy-wide effects of this proposal. Moreover, a hy...

Sub-central taxes are needed because sub-central governments spend large sums. This article discusses some key issues in subcentral taxation from an economist’s perspective, including the scale and role of sub-central governments, their main revenue sources, and questions of equity, tax sharing, economic management and accountability. A more detailed discussion explores the relative shares of d...

This note shows that in the Zodrow-Miesowski-Wilson model, the Nash equilibrium in capital taxes depends on whether these taxes are unit (as assumed in the literature) or ad valorem (as in reality). In a symmetric version of the model with Cobb-Douglas technology, public good provision is higher, and residents in both countries are better off, when countries compete in unit taxes.

Aggregate hours worked per working-age person decreased in Austria by 25% from 1970 to 2005. During the same time period, taxes increased, particularly the effective marginal tax rate on labor income. Using a standard general equilibrium growth model with taxes, I quantitatively assess the role played by the evolution of taxes on the evolution of hours worked in Austria. The model accounts for ...

In this paper, we discuss the design of carbon dioxide (CO2) taxes at the domestic and international level and the choice of taxes versus a cap-and-trade system. A strong case can be made for taxes on uncertainty, fiscal, and distributional grounds, though this critically hinges on policy specifics and how revenues are used. The efficient near-term tax is at least $5–$20 per ton of CO2 and the ...

Amelia Vader amelia.vader@ gmail.com Evans School of Public Affairs MPA 2013 AbstrAct Introduction Rising obesity rates and lower state and local revenues have resulted in more state governments adopting taxes on soda over the last ten years. The intended effects of soda taxes are to reduce the amount of soda purchased and consumed. This research uses data from the Behavioral Risk Factor Survei...