The ad unit and ad valorem tax burden shifting and its impact on Pigovian taxation in the European Union Member States

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

The ad unit and ad valorem tax burden shifting and its impact on Pigovian taxation in the European Union Member States

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

The ad unit and ad valorem tax burden shifting and its impact on Pigovian taxation in the European Union Member States

Popis výsledku anglicky

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.

Druh

C - Kapitola v odborné knize

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

<a href="/cs/project/EE2.3.30.0031" target="_blank" >EE2.3.30.0031: Postdoktorské pozice v technických a ekonomických oborech na MENDELU</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název knihy nebo sborníku

Market instruments and the protection of natural resources

ISBN

978-1-78643-120-2

Počet stran výsledku

15

Strana od-do

140-154

Počet stran knihy

247

Název nakladatele

Edward Elgar

Místo vydání

Cheltenham

Kód UT WoS kapitoly

000399585200010