The article of record as published may be found at http://dx.doi.org/10.1080/13504851.2016.1167821 ; This article examines cross-elasticity effects in excise taxation for markets characterized by monopolistic competition and over-shifting. Extending the constant elasticity demand model to consider cross-elasticity leads to notably different results regarding tax revenue maximization. With nonzero but weak cross-elasticity effects relative to the price elasticity, we derive a higher optimal tax-price ratio compared to prior research. With strong crosselasticity, revenue can continually be increased by raising the excise tax. Overall, the study offers government greater incentive to use excise taxes to obtain revenue.
This report reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes. The next section describes the tax and its legislative origins. After that, the report analyzes the arguments for retaining and repealing the tax.
This Comment will first examine the history and current state of laws regulating water use in the United States, and the commercial uses that are the target of the proposed Water Excise Tax. The next step will be to discuss the tax itself from several perspectives: First, its constitutionality, structure, and application in the framework of existing water law; second, its advantages and disadvantages based on its regulatory nature and scope; and finally, the normative benefits of indirect regulation. The theses underlying all of these sections are that public drinking water will become scarce in the very near future, that indirect regulation through the Water Excise Tax will help solve the problem of water availability, and that such regulations will provide the government with funds to ensure that the public supply of drinking water does not dry up in our lifetimes.
This paper examines over‐shifting in excise taxes, using the constant elasticity demand function under monopolistic competition. We apply the solution for price from this model to previous studies to obtain estimated price elasticities of demand. We also derive the excise tax, which maximizes tax revenue under this formulation, resulting in a revenue‐maximizing tax‐price ratio based upon the price elasticity. The model is applied to some previous experience regarding excise tax increases for alcoholic beverages and cigarettes. Our study offers structural insights behind empirical research that finds over‐shifting. The model can also be used to help construct excise tax policy.
Abstract This paper measures the effect of excise taxes on specific goods for Mexican households. A semi-para-metric quantile approach with a functional relationship to explain the payments of excise taxes for five category goods is used (high-calorie food, alcohol, tobacco, gasoline and diesel and others), using house-hold consumption microdata in per capita units and attributes of the household head as explanatory vari-ables as well. Findings show an average tax elasticity of -0.30 as a response in consumption of such goods. In addition, quintile 1 bare a greater share of the tax burden and elasticities varies significantly along the quintiles, with gasoline as the product with the greatest variation. It is original because it offers an alternative way to estimate not only incidence but also redistributive impacts on the payment of excise taxes with a semi-parametric measure along the quintile distribution for each good taxed.
Thesis (D.P.A.)--National Institute of Development Administration, 2020 ; The purpose of this research was to study and analyze the process of agenda setting and the roles of stakeholders in policy making and the process of formulating excise tax collection policy regarding sugar-sweetened beverages (SSBs) in Thailand. Moreover, it aimed to investigate the problems, obstacles, as well as possible solutions to the impacts of the collection of excise tax on SSBs, and then, offer several strategies to drive excise tax collection policy in terms of SSBs in Thailand. After a documentary research, in-depth interviews, and a focus group discussion to gather data from policy stakeholders, the collected data were analyzed using the qualitative research method, and then the research results were presented using analytical description. The results of the research revealed that there were four key themes that helped to drive the policy. First, this policy was justified and could be implemented for the benefit of the public at large. Secondly, it is a policy that promotes sustainable public health finance in accordance with the government's national reform guidelines. Thirdly, such policy requires the participation of different groups of stakeholders. Fourthly, it is a public policy that arose from rational decisions and is aimed at the best interests of society. The five major contexts that drove policy formulation included social context, economic context, political and governmental context, and cultural context. After investigating the history of the policy, it was found that the development of excise tax collection policy on SSBs in Thailand can be divided into four main eras: the policy formation era; the post-coup era by the National Council for Peace and Order; the policy formulation era; and the three-sector policy network era. The success of the policy furtherance depended on the problem stream, the policy stream, and the political stream that influenced agenda setting under the roles of stakeholders in policy ...
