The Marginal Cost of Public Funds for Excise Taxes in Thailand

被引：0

作者：

Chandoevwit, Worawan ^{[1
]}

Dahlby, Bev ^{[2
,3
]}

机构：

[1] Thailand Dev Res Inst, Bangkok, Thailand

[2] Univ Alberta, Dept Econ, Edmonton, AB, Canada

[3] Univ Alberta, Inst Publ Econ, Edmonton, AB, Canada

来源：

EJOURNAL OF TAX RESEARCH | 2007年 / 5卷 / 01期

关键词：

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

We extend the Ahmad and Stern (1984) framework for calculating the marginal cost of public funds (MCF) for excise taxes in Thailand by incorporating non-tax distortions caused by (a) environmental externalities, (b) public expenditure externalities, (c) market power in setting prices, (d) addiction, and (e) smuggling or tax evasion. Our calculations, based on our benchmark parameter values, indicates that the MCFs are 0.532 for fuel excise taxes, 2.187 for tobacco excise taxes, 2.132 for alcohol excise taxes and 1.080 for the VAT. Using pro-poor distributional weights does not change the relative social marginal cost of raising revenues through the excise taxes.

引用

页码：135 / 167

页数：33

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