On the costs of excise taxes and income taxes in the UK

被引：6

作者：

Parry, IWH ^{[1
]}

机构：

[1] Resources Future Inc, Washington, DC 20036 USA

来源：

INTERNATIONAL TAX AND PUBLIC FINANCE | 2003年 / 10卷 / 03期

关键词：

welfare cost; labor tax; cigarette tax; alcohol tax; petrol tax; externality; marginal excess burden;

D O I：

10.1023/A:1023839614668

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper develops an analytical framework for estimating the marginal excess burden (MEB) of taxes on gasoline, alcohol, tobacco, and labor in the UK, accounting for externalities and interactions among the taxes. Under most scenarios the MEB of the gasoline tax exceeds that for the labor tax, the MEB of the alcohol tax is roughly the same, while the MEB of the tobacco tax is lower than for the labor tax. These preliminary findings suggest that the gasoline tax may be too high, the alcohol tax might be about right, and the tobacco tax might be too low.

引用

页码：281 / 304

页数：24

共 50 条

[1] On the Costs of Excise Taxes and Income Taxes in the UK
Ian W. H. Parry
[J]. International Tax and Public Finance, 2003, 10 : 281 - 304
[2] EXCISE AND INCOME TAXES IN OREGON
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[6] Municipal Income and Excise Taxes - Problems in Situs and Allocation
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[7] FEDERAL EXCISE TAXES
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[8] EXCESS BURDEN OF EXCISE VERSUS INCOME TAXES - SIMPLIFIED COMPARISON
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[J]. PUBLIC FINANCE-FINANCES PUBLIQUES, 1975, 30 (03): : 445 - 451
[9] EXCISE TAXES, COSTS OF RACKING AND CONVEYANCE TO EXTERIOR STORES AS PART OF MANUFACTURING COSTS
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[J]. MONATSSCHRIFT FUR BRAUEREI, 1977, 30 (01): : 7 - 10
[10] The Limitations on the Refund of Excise Taxes
Wilmeth, George M.
[J]. NATIONAL INCOME TAX MAGAZINE, 1927, 5 (09): : 323 - +

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