Microeconomic Model of Optimal Alcohol Taxation

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11230%2F18%3A10388423" target="_blank" >RIV/00216208:11230/18:10388423 - isvavai.cz</a>
Alternative codes found
RIV/61384399:31110/18:00053480
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Microeconomic Model of Optimal Alcohol Taxation
Original language description
This paper describes a general equilibrium theoretical model of alcohol taxation suitable for the empirical analysis of optimal alcohol taxation in the Czech Republic. For this purpose, we use a model determined by both externality corrections and fiscal considerations as the tax increase is assumed to immediately change other governmental policies such as labour taxation or medical expenditures. Theoretical framework described in this paper presents improvement over the models which focus solely on Pigouvian taxation reflecting the externality effect of alcohol consumption. The model provides decomposition of optimal alcohol tax into the taxation of major alcohol beverages-beer, wine, spirits.
Czech name
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Czech description
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Project
Result was created during the realization of more than one project. More information in the Projects tab.
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Theoretical and Practical Aspects of Public Finance 2018 : Proceedings of the 23rd International Conference
ISBN
978-80-245-2283-8
ISSN
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e-ISSN
neuvedeno
Number of pages
8
Pages from-to
50-57
Publisher name
Oeconomica
Place of publication
Prague
Event location
Prague
Event date
Apr 13, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000456200200007

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