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This paper tests new implications of the asymmetric tax competition model on diesel excise taxes in the European Union (EU). I extend the standard tax competition model by replacing the unit demand assumption with iso-elastic demand. As a result, not only the level of the equilibrium tax but also the slope of the tax reaction function depends positively on the size of the country. The new implication is testable on panel data in first differences, and it is tested on a panel of 16 European countries. The results provide strong evidence for strategic interaction in the setting of diesel excises and confirm the effect of country size on the response to tax changes in neighboring countries. Strategic interaction between EU countries intensified in the mid 1990s and drove small European countries to set lower diesel tax rates. These results explain why the EU's minimum tax policy has failed to harmonize diesel tax rates across member states.

Revenue mobilization is a key constraint to economic development in the Republic of Guinea. The government's five-year development plan (2016-2020) aims at fostering higher and more inclusive growth through public investments that require financing beyond current fiscal capacity. In this context, Guinea is seeking to efficiently raise additional domestic revenues and external investment financing. Development partners are supporting Guinea with technical assistance for revenue mobilization. The International Monetary Fund (IMF) and the European Union are supporting authorities with direct tax policy, non-tax revenue, and administration issues. The objective of this report is to shed light on indirect taxes, particularly value-added tax (VAT) and excise taxes. The report provides an overview of the main features of tax policy and administration in Guinea, followed by a more detailed analysis of VAT and excise taxes. The focus on indirect taxation is a result of both its significant revenue potential and coordination with other development partners. The analysis presented fills an important gap in the understanding of how Guinea can increase its tax revenues. On VAT, the study finds that addressing policy and administrative constraints can mobilize additional revenues while improving the business climate. On excise taxation, the study finds that existing excise rates are unevenly applied, with scope for raising rates in the future. To systematically address its revenue challenges across all tax types, Guinea should also consider development of a medium-term revenue strategy (MTRS). The report is structured as follows: in the first section, an overview of the evolution and composition of domestic revenues in Guinea is presented. In the second section, VAT is analyzed. The final section reviews excise tax policy and its implementation on international goods and domestic goods.

BACKGROUND: In response to high smoking rates, especially among men, Mauritius launched a National Action Plan on Tobacco Control in 2008. It changed its tax system from a mixed system to a uniform specific system. Despite these interventions, cigarette consumption and smoking prevalence in Mauritius decreased only marginally in the subsequent decade. METHOD: Using publicly available data, we decompose the retail price of cigarettes into tax and net-of-tax components, between 2011 and 2017. We cover premium, popular and economy cigarettes. RESULTS: Since its introduction in 2008, the nominal excise tax was increased six times. Between 2011 and 2017, the real value of the excise tax increased by 47%. Meanwhile, British American Tobacco (BAT) increased the real net-of-tax price of premium cigarettes by 61.8% and of popular cigarettes by 47.2%, thus overshifting the tax increase. On economy cigarettes, BAT decreased the real net-of-tax price by 14.7%, thus undershifting the excise tax increase. CONCLUSION: Through its pricing strategy, BAT has greatly undermined Mauritius's tobacco control policy. However, BAT cannot continue undershifting the excise tax on economy brands, since the net-of-tax proportion of the retail price is very low already. BAT would have little choice but to increase the retail price on economy brands in response to future excise tax increases. The government of Mauritius is encouraged to keep the specific excise tax structure but to increase the rate at which it is levied.

Report of the Texas State Auditor's Office related to determining whether the Alcoholic Beverage Commission has processes that provide reasonable assurance that excise taxes due from wholesalers, distributors, and other suppliers of alcoholic beverages are collected for the State.

This research simulates the effect of imposing excise tax on plastic container of drinks towards economic performance of beverage industry in Indonesia and governmentâ˘A ´Zs tax revenue. The results showed that by imposing excise tax on plastic cups and plastic bottles the government would lose tax revenue from value added tax (PPN) and corporate income tax (PPh badan) more than they gain additional revenue from excise tax. Hence, imposing excise tax on drink containers should serve a clear purpose and an undeniable reason. This paper recommends the government to develop proper excise infrastructure to extend the goods or services to be taxed. This paper also recommends the required stages for extending the excise tax.