The ad unit and ad valorem tax burden shifting and its impact on Pigovian taxation in the European Union Member States
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43913105" target="_blank" >RIV/62156489:43110/16:43913105 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.4337/9781786431219.00020" target="_blank" >http://dx.doi.org/10.4337/9781786431219.00020</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4337/9781786431219.00020" target="_blank" >10.4337/9781786431219.00020</a>
Alternative languages
Result language
angličtina
Original language name
The ad unit and ad valorem tax burden shifting and its impact on Pigovian taxation in the European Union Member States
Original language description
The chapter is concerned with the process of tax shifting of the indirect taxation imposed on transport fuels and the interaction with the Pigovian principle that underlines corrective levies such as environmental taxation. In order to emphasize the potential threats to environmental taxation, this study relies on both theoretical and empirical analysis of the market reaction to the modifications of corrective taxation rates. While the theoretical part focuses on the debate regarding the process of tax shifting, the empirical research is based on analyzing the impact of ad valorem and ad unit taxes on transport fuel retail prices, aiming to determine the size of tax burden shifting, considering this process as the main trigger driving tax incidence. Consequently, the chapter tries to establish a connection between tax shifting and its impact on the fundamental rationale of corrective taxation. The starting point relies on the analysis of excise duties as an instrument of choice, which we assume to be the appropriate proxy for environmental taxation. The most important similarity is that environmental taxation bears the same characteristics as excise duties for commodities such as alcohol, cigarettes and transport fuels. The main purpose of levying these selective taxes is to discourage individuals from the consumption of harmful goods in order to decrease the associated negative externalities; however, nowadays these fiscal instruments represent a tool for raising revenues to the public budget. The rationale behind fossil fuel excise tax (mainly gasoline and diesel excise duty) is to preserve oil resources, decrease pollution and protect the environment. Therefore, we understand environmental taxation as an excise duty-wise corrective tax.
Czech name
—
Czech description
—
Classification
Type
C - Chapter in a specialist book
CEP classification
—
OECD FORD branch
50206 - Finance
Result continuities
Project
<a href="/en/project/EE2.3.30.0031" target="_blank" >EE2.3.30.0031: Postdoc contracts at MENDELU technical and ekonomical research</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Market instruments and the protection of natural resources
ISBN
978-1-78643-120-2
Number of pages of the result
15
Pages from-to
140-154
Number of pages of the book
247
Publisher name
Edward Elgar
Place of publication
Cheltenham
UT code for WoS chapter
000399585200010