Should we resurrect 'TIPP flottante' if oil price booms again? Specific taxes as fuel consumer price stabilizers

被引：3

作者：

Di Giacomo, Marina ^{[1
]}

Piacenza, Massimiliano ^{[1
,2
]}

Scervini, Francesco ^{[1
]}

Turati, Gilberto ^{[1
]}

机构：

[1] Univ Turin, ESOMAS, Corso Unione Soviet, I-10134 Turin, Italy

[2] Italian Natl Res Council, IRCrES, I-10024 Moncalieri, TO, Italy

来源：

ENERGY ECONOMICS | 2015年 / 51卷

关键词：

Fuel market; Tax incidence; Excise pass-through; Price stabilization; Oil price; MARKET POWER; AD-VALOREM; TAXATION; OLIGOPOLY;

D O I：

10.1016/j.eneco.2015.08.004

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

As an answer to soaring oil prices, stabilization mechanisms based on specific taxes, such as the French 'TIPP flottante', have been discussed and introduced in some countries in early 2000s, but then soon abandoned. Our contribution aims at analyzing the excise pass-through and the cost shifting in a comprehensive European context to understand whether such a mechanism could actually reach its target, Our results show that, on average, fuel tax reductions are effective in stabilize consumer price, but the measure is particularly costly for public budgets. (C) 2015 Elsevier B.V. All rights reserved.

引用

页码：544 / 552

页数：9