The Taxation Of Motor Fuel : International Comparison

Ley, Eduardo; Boccardo, Jessica

doi:10.1596/1813-9450-5212

Cited by 13 publications

(11 citation statements)

References 22 publications

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“…Our approach complements another study byLey and Boccardo (2010) who provide calculations of optimal gasoline taxes for a wide range of countries, although using a less detailed approach than outlined here.…”

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confidence: 99%

International fuel tax assessment: an application to Chile

Parry¹,

Strand²

2012

Envir. Dev. Econ.

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Gasoline and diesel fuel are heavily taxed in many developed and some emerging and developing countries. Outside the United States and Europe, however, there has been little attempt to quantify the external costs of vehicle use, so policy makers lack guidance on whether prevailing tax rates are economically efficient. This paper develops a general approach for estimating motor vehicle externalities, and hence corrective taxes on gasoline and diesel, based on pooling local data with extrapolations from US evidence. The analysis is illustrated for the case of Chile, although it could be applied to other countries.

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confidence: 99%

International fuel tax assessment: an application to Chile

Parry¹,

Strand²

2012

Envir. Dev. Econ.

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“…For comparison, this is lower than the current EU-ETS forward for delivery in late 2011, which is around €40/tC. Ley and Boccardo (2010) evaluate the optimal fuel excise across different countries, accounting for a range of environmental and social costs (including those associated with accidents and congestion), as well as public revenues needs. They estimate that six major polluters, accounting for more than 40 percent of transport oil related GHG emissions, have excises which are below desirable levels (although many some EU countries may be imposing rates which are too high).…”

Section: Determining a Tax Ratementioning

confidence: 99%

“…Driving a Green Economy through Public Finance and Fiscal Policy Reform 339 substantially under-taxed in many countries (Ley and Boccardo, 2010). Many tax systems include substantial exemptions for coal, and are unduly favourable to diesel (energy products are also often subject to lower VAT rates).…”

Section: Key Green Tax Reform Prioritiesmentioning

confidence: 99%

Driving a Green Economy Through Public Finance and Fiscal Policy Reform

Jones

2011

J. Intl Econ. Comm. Policy.

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Amid a still fragile economic environment, and rising concerns about deteriorating environmental conditions, policy-makers are examining the potential for new sources of environmentally sustainable growth and job creation. A "green economy" has emerged as an important concept linking economic growth and environmental sustainability. This paper emphasises the potentially significant opportunities to enhance welfare from better management of scarce environmental and natural resources, including through the reduction and removal of large distortions arising from environmentally harmful subsidies. It emphasises the centrality of fiscal (and in particular tax based) measures, as part of a portfolio of policies necessary to mobilise the resources, both public and private, for such an economic transformation to be effective and equitable.

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“…See Ley and Boccardo (2010) for other countries. 7 According to Karp and Newbery (1991), "the evidence for potential market power on the side of importers is arguably as strong as for oil exporters" (p. 305); see also Liski and Montero (2011).…”

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confidence: 99%

Optimum Tariffs and Exhaustible Resources: Theory and Evidence for Gasoline

Daubanes

Leinert

2012

SSRN Journal

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in AbstractDomestic consumption taxes on oil products largely differ across countries, ranging from very high subsidies to very high taxes. The empirical literature on the issue has highlighted the role of revenue-raising (Ramsey commodity taxation) and externalitycorrection (Pigovian taxation) motives for national taxation. Isolatedly, the theoretical literature on non-renewable-resource taxation has emphasized the role of the optimumtariff dimension of excise taxes which reflects countries' non-cooperative exercise of their market power. This paper reconciles these two strands by comprehensively addressing the issue. First, we propose a multi-country model of national taxation with oil -modeled as a polluting exhaustible resource -and some regular commodities. Domestic welfare is maximized with respect to domestic taxes under a revenue-collection constraint. The optimal domestic tax on oil consumption not only consists of a Ramsey inverse-elasticity term and of a Pigovian term, but also of an optimum-tariff component. In fact, resource exhaustibility implies a form of supply inelasticity that magnifies optimum-tariff arguments. Second, based on a multiple regression using a data set with a large number of countries, we test the power of the optimum-tariff tax component in explaining national gasoline taxes. We find strong evidence that this component plays a crucial role in countries' taxation of gasoline.JEL classification: Q38; F12; H20; H70

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The Taxation Of Motor Fuel : International Comparison

Cited by 13 publications

References 22 publications

International fuel tax assessment: an application to Chile

International fuel tax assessment: an application to Chile

Driving a Green Economy Through Public Finance and Fiscal Policy Reform

Optimum Tariffs and Exhaustible Resources: Theory and Evidence for Gasoline

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