haku: @freeterm Excise tax / yhteensä: 1
viite: 1 / 1
« edellinen | seuraava »
Tekijä: | Gruber, J. Köszegi, B. |
Otsikko: | Tax incidence when individuals are time-inconsistent: the case of cigarette excise taxes |
Lehti: | Journal of Public Economics
2004 : AUG, VOL. 88:9-10, p. 1959-1987 |
Asiasana: | Taxation Cigarette industry Smoking |
Vapaa asiasana: | Excise tax Self-control function |
Kieli: | eng |
Tiivistelmä: | The authors argue that traditional quantity-based measures of incidence are only appropriate under a very restrictive "time-consistent" model of consumption of sin goods. A model that is much more consistent with existing evidence on smoking decisions is a time-inconsistent formulation where excise taxes pn cigrattes serve a self-control function that is valued by smokers who would like to quit but cannot. This self-control function benefits lower income groups more, since they have a significantly higher price sensitivity of smoking. Calibrations show that, as a result, cigarette taxes are much less regressive than previously assumed, and are even progressive for a wide varity of parameter values. |
« edellinen | seuraava »
SCIMA