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As over-consumption of sugar-sweetened beverages (SSBs) is considered a major contributor to the rising prevalence of obesity and associated diseases, public authorities from different countries are considering the introduction of SSBs taxation. In this study, we evaluate the potential impact of the upcoming Italian sugar tax on SSBs and sugar consumption, also accounting for differences across socio-economic groups. We also analyze alternative SSBs tax designs (i.e., excise tax on sugar and two-tier tax based on sugar content) to compare their effectiveness and provide a more general analysis about the outcomes of SSBs taxation. In our empirical analysis, we first estimate consumers' demand for SSBs using the random coefficient logit demand model (Berry, Levinsohn, and Pakes, 1995) and Nielsen Household Panel data of SSBs purchases for the period 2019-2020. Then, the estimated demand parameters and marginal costs for SSBs are employed to conduct counterfactual simulations to derive the new market equilibria under the simulated SSBs tax scheme scenarios. Our results show that the Italian sugar tax is the most effective in reducing SSBs and sugar consumption (on average, by 18% and 24% respectively) among all the simulated tax scenarios. This is also due to the strategic reactions of SSBs manufacturers who over-shift the change in marginal cost (i.e., tax rate) to final prices. Moreover, despite being financially regressive, taxes on SSBs may be progressive from a health perspective, as low-income groups experience the greatest fall in SSBs and sugar consumption. Reinvesting tax revenues in health-related programs targeting the most vulnerable socio-economic groups (i.e., low-income households with children) may minimize the regressivity of SSBs taxes.

Los impuestos sobre los combustibles fósiles son una de las medidas fiscales a la que más recurren los gobiernos para intentar reducir su consumo y desacelerar la crisis climática. Por ello, es indispensable conocer su incidencia. El presente trabajo tiene como objetivo estimar la elasticidad-precio de la demanda de los principales combustibles usados en transporte privado en España; gasolina y diésel, explotando la variación del tramo autonómico del Impuesto sobre Hidrocarburos, que entró en vigor el 1 de enero de 2019. Para ello, empleamos el método de Diferencias en Diferencias con event study, usando datos de precio y consumo de estos bienes en un periodo que abarca desde enero de 2016 hasta diciembre de 2019. En primer lugar, realizamos una estimación del traspaso de la variación impositiva al precio de gasolina y diésel, cuyos resultados, nos permiten instrumentalizar el precio a través de dicha modificación en el impuesto para estimar la elasticidad-precio de la demanda. Los resultados muestran un traspaso completo, mientras que la elasticidad-precio de la demanda estimada en el momento de la variación impositiva es de -0,29 para la gasolina y -0,20 para el diésel, en línea con lo obtenido en la literatura existente para otros países. Este resultado aumenta al incorporar el efecto del comportamiento anticipatorio, obteniendo una “elasticidad total” de -0,35 y -0,32 para gasolina y diésel respectivamente. Esto tiene una importancia vital a ojos del legislador, que como bien se ha señalado antes, pretende con estos impuestos reducir el consumo de dichos bienes energéticos., Taxes on fossil fuels are one of the fiscal measures most frequently used by governments to try to reduce their consumption and slow down the climate crisis. For this reason, it is essential to know their impact. The aim of this paper is to estimate the price-elasticity of demand for the main fuels used in private transport in Spain: gasoline and diesel, exploiting the variation of the regional bracket of the Hydrocarbon Tax, which came in to force on 1st January 2019. To do so, we employ the Differences-in-Differences method with event study, using price and consumption data of these goods in a period spanning from January 2016 to December 2019. First, we estimate the pass-through of the tax change to the price of gasoline and diesel, the results of which allow us to instrument the price through the tax change to estimate the price-elasticity of demand. The results show a full pass-through, while the estimated price-elasticity of demand at the time of the tax change is -0.29 for gasoline and -0.20 for diesel, in line with the existing literature for other countries. This result increases when incorporating the effect of the anticipatory behaviour, obtaining a “total elasticity” of -0.35 and -0.32 for gasoline and diesel respectively. This is of vital importance in the eyes of the legislator, who, as noted above, intends with these taxes to reduce the consumption of these energy goods.

This document constitutes a reflection in different contexts about the impact that departmental and municipal taxes have on the economic growth of the regions. To do this, it addresses the description of the particularities of the structure and dynamics of land taxes in Colombia in each of its specific areas of application, as well as the performance of economic activity from the departmental national accounts covering the period 2005 – 2018 . Along with the reading of the significant indicators of said behavior, the study of the per capita ratios of the gross domestic product and the taxation of the territorial entities is carried out, as well as the exploration of a statistical model that identifies in context, the nature and magnitude of the causality that regional taxes have in the behavior of the economy for the chosen period. The results show that despite having a stagnant, complex, outdated tax structure, without a legal framework that flexibly adjusts to the particularities and economic potential of each region, departmental and municipal taxes have a progressive effect on economic growth. . Therefore, if the national government promotes the reforms that various experts have proposed from different spheres to modernize the regional tax structure, the possibilities of intensifying the sectoral added value and economic activities that base their production processes on the fiscal restrictions that the The institutional framework of the Colombian State has been maintained in the long term., Este documento constituye una reflexión en diferentes contextos acerca del impacto que tienen los impuestos departamentales y municipales en el crecimiento económico de las regiones. Para ello, aborda la descripción de las particularidades de la estructura y dinámica de los impuestos territoriales en Colombia en cada uno de sus ámbitos específicos de aplicación, al igual que el desempeño de la actividad económica desde las cuentas nacionales departamentales cubriendo el periodo 2005-2018. Al lado de la lectura de los indicadores significativos de dicho comportamiento se adelanta el estudio de los ratios per cápita del producto interno bruto y la tributación de las entidades territoriales, así como la exploración de un modelo estadístico que identifique en contexto, la naturaleza y magnitud de la causalidad que los tributos regionales tienen en el comportamiento de la economía para el periodo elegido. Los resultados muestran que a pesar de tener una estructura tributaria anquilosada, compleja, desactualizada, sin un marco legal que se ajuste de manera flexible a las particularidades y potencialidades económicas de cada región, los impuestos departamentales y municipales tienen un efecto progresivo en el crecimiento económico. Por tanto, si el gobierno nacional impulsa las reformas que desde diferentes ámbitos varios expertos han propuesto para modernizar la estructura tributaria regional, se potenciarían las posibilidades de intensificación del valor agregado sectorial y de actividades económicas que basan sus procesos productivos desde las restricciones fiscales que la institucionalidad del Estado colombiano ha mantenido a largo plazo.

In 2014, the European Union and its members agreed to reduce carbon dioxide emissions by 40 percent before 2030. The Bonus-Malus, a feebate tax scheme, was introduced in Sweden in 2018 in the hopes that it would result in lower carbon dioxide emission from Sweden’s transport sector. Sweden’s feebate is a regulatory measure to achieve an efficient cost-constrained environmental policy, thus reduce the negative externalities from the transport sector. Using a Difference-in-Differences approach, this paper aims to determine who benefits from tax incentives created from the implementation of the feebate tax in Sweden using panel data of list prices and vehicle characteristics between 2015 and 2020. The results indicates that there is no long-run price effect when introducing the Swedish feebate tax. Moreover, the results from the additional analysis indicate that the manufacturers’ list price adjustments to the Swedish feebate tax are overshadowed by the introduction of the EU carbon dioxide emission standards because of the close time proximity between the two policy measures. The lack of list price adjustments enables consumers in Sweden to exploit an arbitrage opportunity in that they can gain the entirety of the subsidy but also suffer the entire cost of the malus fees.

This document constitutes a reflection in different contexts about the impact that departmental and municipal taxes have on the economic growth of the regions. To do this, it addresses the description of the particularities of the structure and dynamics of land taxes in Colombia in each of its specific areas of application, as well as the performance of economic activity from the departmental national accounts covering the period 2005 – 2018 . Along with the reading of the significant indicators of said behavior, the study of the per capita ratios of the gross domestic product and the taxation of the territorial entities is carried out, as well as the exploration of a statistical model that identifies in context, the nature and magnitude of the causality that regional taxes have in the behavior of the economy for the chosen period. The results show that despite having a stagnant, complex, outdated tax structure, without a legal framework that flexibly adjusts to the particularities and economic potential of each region, departmental and municipal taxes have a progressive effect on economic growth. . Therefore, if the national government promotes the reforms that various experts have proposed from different spheres to modernize the regional tax structure, the possibilities of intensifying the sectoral added value and economic activities that base their production processes on the fiscal restrictions that the The institutional framework of the Colombian State has been maintained in the long term., Este documento constituye una reflexión en diferentes contextos acerca del impacto que tienen los impuestos departamentales y municipales en el crecimiento económico de las regiones. Para ello, aborda la descripción de las particularidades de la estructura y dinámica de los impuestos territoriales en Colombia en cada uno de sus ámbitos específicos de aplicación, al igual que el desempeño de la actividad económica desde las cuentas nacionales departamentales cubriendo el periodo 2005-2018. Al lado de la lectura de los indicadores significativos de dicho comportamiento se adelanta el estudio de los ratios per cápita del producto interno bruto y la tributación de las entidades territoriales, así como la exploración de un modelo estadístico que identifique en contexto, la naturaleza y magnitud de la causalidad que los tributos regionales tienen en el comportamiento de la economía para el periodo elegido. Los resultados muestran que a pesar de tener una estructura tributaria anquilosada, compleja, desactualizada, sin un marco legal que se ajuste de manera flexible a las particularidades y potencialidades económicas de cada región, los impuestos departamentales y municipales tienen un efecto progresivo en el crecimiento económico. Por tanto, si el gobierno nacional impulsa las reformas que desde diferentes ámbitos varios expertos han propuesto para modernizar la estructura tributaria regional, se potenciarían las posibilidades de intensificación del valor agregado sectorial y de actividades económicas que basan sus procesos productivos desde las restricciones fiscales que la institucionalidad del Estado colombiano ha mantenido a largo plazo.

Este artículo constituye una reflexión en diferentes contextos acerca del impacto que tienen los impuestos departamentales y municipales en el crecimiento económico de las regiones. Para ello, aborda la descripción de las particularidades de la estructura y dinámica de los impuestos territoriales en Colombia en cada uno de sus ámbitos específicos de aplicación, al igual que el desempeño de la actividad económica desde las cuentas nacionales departamentales cubriendo el periodo 2005-2018. Al lado de la lectura de los indicadores significativos de dicho comportamiento, se adelanta el estudio de los términos per cápita del Producto Interno Bruto y la tributación de las entidades territoriales, así como la exploración de un modelo estadístico que identifique en contexto la naturaleza y magnitud de la causalidad que los tributos regionales tienen en el comportamiento de la economía para el periodo elegido. Los resultados muestran que a pesar de tener una estructura tributaria anquilosada, compleja, desactualizada, sin un marco legal que se ajuste de manera flexible a las particularidades y potencialidades económicas de cada región, los impuestos departamentales y municipales tienen un efecto progresivo en el crecimiento económico., This article reflects on the impact of departmental and municipal taxes on the economic growth of the regions in different contexts. To this end, it describes the particularities of the structure and dynamics of land taxes in Colombia in each of its specific areas of application, as well as the performance of the economic activity based on departmental national accounts covering the period 2005-2018. In addition to analyzing the significant indicators of said behavior, it studies the per capita gross domestic product and the taxation of territorial entities. Similarly, the paper explores a statistical model that identifies in context the nature and magnitude of the influence of regional taxes on the behavior of the economy for the chosen period. The results show that despite having a stagnant, complex, and outdated tax structure, without a legal framework that flexibly adjusts to the particularities and economic potential of each region, departmental and municipal taxes have a progressive effect on economic growth.

Este artículo constituye una reflexión en diferentes contextos acerca del impacto que tienen los impuestos departamentales y municipales en el crecimiento económico de las regiones. Para ello, aborda la descripción de las particularidades de la estructura y dinámica de los impuestos territoriales en Colombia en cada uno de sus ámbitos específicos de aplicación, al igual que el desempeño de la actividad económica desde las cuentas nacionales departamentales cubriendo el periodo 2005-2018. Al lado de la lectura de los indicadores significativos de dicho comportamiento, se adelanta el estudio de los términos per cápita del Producto Interno Bruto y la tributación de las entidades territoriales, así como la exploración de un modelo estadístico que identifique en contexto la naturaleza y magnitud de la causalidad que los tributos regionales tienen en el comportamiento de la economía para el periodo elegido. Los resultados muestran que a pesar de tener una estructura tributaria anquilosada, compleja, desactualizada, sin un marco legal que se ajuste de manera flexible a las particularidades y potencialidades económicas de cada región, los impuestos departamentales y municipales tienen un efecto progresivo en el crecimiento económico., This article reflects on the impact of departmental and municipal taxes on the economic growth of the regions in different contexts. To this end, it describes the particularities of the structure and dynamics of land taxes in Colombia in each of its specific areas of application, as well as the performance of the economic activity based on departmental national accounts covering the period 2005-2018. In addition to analyzing the significant indicators of said behavior, it studies the per capita gross domestic product and the taxation of territorial entities. Similarly, the paper explores a statistical model that identifies in context the nature and magnitude of the influence of regional taxes on the behavior of the economy for the chosen period. The results show that despite having a stagnant, complex, and outdated tax structure, without a legal framework that flexibly adjusts to the particularities and economic potential of each region, departmental and municipal taxes have a progressive effect on economic growth.

In 2014, the European Union and its members agreed to reduce carbon dioxide emissions by 40 percent before 2030. The Bonus-Malus, a feebate tax scheme, was introduced in Sweden in 2018 in the hopes that it would result in lower carbon dioxide emission from Sweden’s transport sector. Sweden’s feebate is a regulatory measure to achieve an efficient cost-constrained environmental policy, thus reduce the negative externalities from the transport sector. Using a Difference-in-Differences approach, this paper aims to determine who benefits from tax incentives created from the implementation of the feebate tax in Sweden using panel data of list prices and vehicle characteristics between 2015 and 2020. The results indicates that there is no long-run price effect when introducing the Swedish feebate tax. Moreover, the results from the additional analysis indicate that the manufacturers’ list price adjustments to the Swedish feebate tax are overshadowed by the introduction of the EU carbon dioxide emission standards because of the close time proximity between the two policy measures. The lack of list price adjustments enables consumers in Sweden to exploit an arbitrage opportunity in that they can gain the entirety of the subsidy but also suffer the entire cost of the malus fees.

This paper studies the distributive impact of the tax system in Argentina using the last two available Household Expenditure Surveys for 2004/05 and 2012/13. Calculations were made using both household per capita income and household per capita consumption as welfare indicators. By using household per capita income, the tax system puts relatively more pressure on both tails of the distribution, being approximately constant for the intermediate deciles. On the other hand, choosing per capita consumption as welfare indicator makes the tax system roughly proportional, with the exception of the last decile, where tax pressure becomes much higher. These differences on the results make clear the relevance of the chosen welfare indicator for tax incidence analysis., El trabajo estudia la incidencia distributiva del sistema tributario argentino (por impuesto y a nivel agregado) haciendo uso de las dos últimas Encuestas Nacionales de Gasto de los Hogares correspondientes a los años 2004/05 y 2012/13. Al utilizar el ingreso per cápita familiar como indicador de bienestar, se obtiene que el sistema tributario ejerce mayor presión en ambas colas de la distribución, siendo constante en los deciles intermedios. Por otro lado, si se utiliza el consumo per cápita familiar como indicador, la incidencia resulta proporcional con excepción del último decil, en donde aumenta considerablemente. De este modo se pone de manifiesto la relevancia del indicador de bienestar elegido a la hora de realizar un análisis de incidencia tributaria.

Tobacco products in Mexico are levied with the excise and value added taxes. The former has and ad-valorem component at 160%, and a per unit component at $0.35 per cigarette. One of the objectives of tobacco taxes is to reduce its consumption, so that tobacco related diseases are also reduced. That depends, however, of how the tax is shifted into the price paid by the consumers. Using monthly data from January 1994 to June 2017, in this paper, we estimate the incidence of the excise tobacco tax. We find that both, the ad-valorem and the specific components of the excise tax have a positive and statistically significant relationship to the tobacco price index, but the tax is not shifted to the consumers. Price changes are explained by increases in production costs faced by tobacco producers. This result diminishes the effectiveness of fiscal policy aimed to reduce tobacco consumption., Los productos de tabaco en México están gravados con el IEPS y el IVA. El primero tiene un componente ad-valorem de 160% y otro específico de $0.35 por cigarrillo. Uno de los objetivos de los impuestos es reducir el consumo de tabaco para así bajar la incidencia de enfermedades asociadas al tabaquismo. Esto depende, sin embargo, de que el impuesto sea trasladado al precio que pagan los consumidores. En este artículo estimamos la incidencia del IEPS al tabaco en México usando una base de datos mensuales de enero 1994 a junio de 2017. Encontramos que, si bien el componente ad-valorem y el específico del IEPS guardan una relación directa y estadísticamente significativa con el índice de precios de productos de tabaco, la carga del IEPS no es trasladada a los consumidores. Las modificaciones en precios se explican primordialmente por los aumentos en costos que enfrentan las empresas que fabrican productos de tabaco. Este resultado resta efectividad a la política fiscal que tiene por objeto reducir el consumo de tabaco.

In April 2014, the Belgian government reduced the VAT rate on the electricity price from 21% to 6% to support low-income families. In September 2015, the tax cut was repealed, and the VAT rate was reinstated to 21% in the context of a change of government. This paper investigates the impact of such temporary and (plausibly) exogenous VAT reform on the Belgian electricity market. We study the pass-through of the VAT reform to electricity prices and the effect of this (exogenous) price change on electricity demand. We estimate the VAT pass-through on residential electricity prices by a difference-in-differences method, using business electricity prices (not subject to VAT) as a control group. Our findings reveal that both the tax cut and the tax hike were entirely shifted to the electricity price (100% pass-through). To assess the impact of the VAT change on demand, we perform a counterfactual demand analysis of the electricity flowing monthly over the grid at the network operator level. Exploiting VAT and non-VAT related price variations, our results show a price elasticity of residential demand for electricity between -0.09 and -0.17. Interestingly, we also find that demand reacted quickly and symmetrically to the VAT cut and the subsequent VAT hike.

Tobacco products in Mexico are levied with the excise and value added taxes. The former has and ad-valorem component at 160%, and a per unit component at $0.35 per cigarette. One of the objectives of tobacco taxes is to reduce its consumption, so that tobacco related diseases are also reduced. That depends, however, of how the tax is shifted into the price paid by the consumers. Using monthly data from January 1994 to June 2017, in this paper, we estimate the incidence of the excise tobacco tax. We find that both, the ad-valorem and the specific components of the excise tax have a positive and statistically significant relationship to the tobacco price index, but the tax is not shifted to the consumers. Price changes are explained by increases in production costs faced by tobacco producers. This result diminishes the effectiveness of fiscal policy aimed to reduce tobacco consumption., Los productos de tabaco en México están gravados con el IEPS y el IVA. El primero tiene un componente ad-valorem de 160% y otro específico de $0.35 por cigarrillo. Uno de los objetivos de los impuestos es reducir el consumo de tabaco para así bajar la incidencia de enfermedades asociadas al tabaquismo. Esto depende, sin embargo, de que el impuesto sea trasladado al precio que pagan los consumidores. En este artículo estimamos la incidencia del IEPS al tabaco en México usando una base de datos mensuales de enero 1994 a junio de 2017. Encontramos que, si bien el componente ad-valorem y el específico del IEPS guardan una relación directa y estadísticamente significativa con el índice de precios de productos de tabaco, la carga del IEPS no es trasladada a los consumidores. Las modificaciones en precios se explican primordialmente por los aumentos en costos que enfrentan las empresas que fabrican productos de tabaco. Este resultado resta efectividad a la política fiscal que tiene por objeto reducir el consumo de tabaco.

This paper studies the distributive impact of the tax system in Argentina using the last two available Household Expenditure Surveys for 2004/05 and 2012/13. Calculations were made using both household per capita income and household per capita consumption as welfare indicators. By using household per capita income, the tax system puts relatively more pressure on both tails of the distribution, being approximately constant for the intermediate deciles. On the other hand, choosing per capita consumption as welfare indicator makes the tax system roughly proportional, with the exception of the last decile, where tax pressure becomes much higher. These differences on the results make clear the relevance of the chosen welfare indicator for tax incidence analysis., El trabajo estudia la incidencia distributiva del sistema tributario argentino (por impuesto y a nivel agregado) haciendo uso de las dos últimas Encuestas Nacionales de Gasto de los Hogares correspondientes a los años 2004/05 y 2012/13. Al utilizar el ingreso per cápita familiar como indicador de bienestar, se obtiene que el sistema tributario ejerce mayor presión en ambas colas de la distribución, siendo constante en los deciles intermedios. Por otro lado, si se utiliza el consumo per cápita familiar como indicador, la incidencia resulta proporcional con excepción del último decil, en donde aumenta considerablemente. De este modo se pone de manifiesto la relevancia del indicador de bienestar elegido a la hora de realizar un análisis de incidencia tributaria.

This paper studies the distributive impact of the tax system in Argentina using the last two available Household Expenditure Surveys for 2004/05 and 2012/13. Calculations were made using both household per capita income and household per capita consumption as welfare indicators. By using household per capita income, the tax system puts relatively more pressure on both tails of the distribution, being approximately constant for the intermediate deciles. On the other hand, choosing per capita consumption as welfare indicator makes the tax system roughly proportional, with the exception of the last decile, where tax pressure becomes much higher. These differences on the results make clear the relevance of the chosen welfare indicator for tax incidence analysis., El trabajo estudia la incidencia distributiva del sistema tributario argentino (por impuesto y a nivel agregado) haciendo uso de las dos últimas Encuestas Nacionales de Gasto de los Hogares correspondientes a los años 2004/05 y 2012/13. Al utilizar el ingreso per cápita familiar como indicador de bienestar, se obtiene que el sistema tributario ejerce mayor presión en ambas colas de la distribución, siendo constante en los deciles intermedios. Por otro lado, si se utiliza el consumo per cápita familiar como indicador, la incidencia resulta proporcional con excepción del último decil, en donde aumenta considerablemente. De este modo se pone de manifiesto la relevancia del indicador de bienestar elegido a la hora de realizar un análisis de incidencia tributaria.

This article is devoted to estimating and explaining the extent of social priority implementation in fiscal policy in Ukraine and defining the reserves, caused by placing the personal income tax in Ukrainian tax system, which would be used to improve taxing impact on social welfare. The comparative analysis was used as key method for estimate the actual tax pressure level and its structure deviation from desired, based on OECD countries experience, indicators of aggregate tax burden on economy and its structure.Based on the results conducted comparative analysis, the vision of the disadvantages, inherent to Ukrainian current tax system was defined.First, a rather high level of tax pressure (Ukraine is positioned above the trend line expressing dependence «GDP per capita — the share of taxes in GDP»), our country combines with the unfavorable tax structure to ensure the «targeting» of the tax burden distribution. As a result, the governability of the tax pressure distribution is reduced and the government loses the ability to implement social priorities in fiscal regulation.Second, there are two parameters, which are the determining factors for the distribution of tax burdens between groups of taxpayers on personal income in Ukraine: the minimum amount of non-taxable income and the absence of rising tax rates for incomes far higher than average in economy. Their effect causes that even income in the size of the subsistence minimum is liable for significant taxation, but for income much higher average size tax burden remains very low compared to European countries.In Ukraine, to compensate for the underutilization of the fiscal potential of high-income recipients, the tax burden is shifted to broad sections of wage earners in the formal sector of the economy (who have minimal opportunities to evade income tax and social security contributions). This, in turn, exacerbates the negative impact of taxation on the growth rate of wages and the conditions for the reproductio

The question of who paid for the welfare state in postwar Sweden has been subject to extensive debate. Many have focused on the comparatively high, and steeply progressive, taxes on income. Others have claimed that low and middle earners paid disproportionately more, pointing to the comparatively high revenue share of value added tax (VAT) for instance. No convincing assessment has been made of the extent to which consumption taxes counteracted the progressivity of income taxes. The thesis presents new estimates based on tax assessments and household surveys, which show that consumption taxes did offset tax progressivity considerably. Moreover, they were important even before the VAT. There was not a sharp break, but a gradual transition from excise and customs duties to general sales tax to VAT. The VAT meant a shifting of the weight more towards the lower end of the income distribution. This insight begs the question of what caused such a fiscal arrangement. What made postwar Sweden’s labour governments favour a tax that fell disproportionately on low earners, a core part of their constituency? Through an analysis of policy documents, the author shows that the governing Social Democrats were well aware of the dilemma. The party leaders used general consumption taxes explicitly as a ‘lesser evil’ component in a strategy for expanding the public sector and welfare systems. That aspect has previously been neglected when telling the story of this formative era. The thesis demonstrates that it deserves to be brought into a central place in that story. Corporatism remains a valid explanatory factor. The business community had an influence on determining the details of the general sales tax, albeit not the overall level. Tax reliefs on certain important inputs such as building materials and were granted after a series of appeals. The author argues that the transition from sales tax to VAT can be seen as a final solution to these protests about business inputs being unfai

The question of who paid for the welfare state in postwar Sweden has been subject to extensive debate. Many have focused on the comparatively high, and steeply progressive, taxes on income. Others have claimed that low and middle earners paid disproportionately more, pointing to the comparatively high revenue share of value added tax (VAT) for instance. No convincing assessment has been made of the extent to which consumption taxes counteracted the progressivity of income taxes. The thesis presents new estimates based on tax assessments and household surveys, which show that consumption taxes did offset tax progressivity considerably. Moreover, they were important even before the VAT. There was not a sharp break, but a gradual transition from excise and customs duties to general sales tax to VAT. The VAT meant a shifting of the weight more towards the lower end of the income distribution. This insight begs the question of what caused such a fiscal arrangement. What made postwar Sweden’s labour governments favour a tax that fell disproportionately on low earners, a core part of their constituency? Through an analysis of policy documents, the author shows that the governing Social Democrats were well aware of the dilemma. The party leaders used general consumption taxes explicitly as a ‘lesser evil’ component in a strategy for expanding the public sector and welfare systems. That aspect has previously been neglected when telling the story of this formative era. The thesis demonstrates that it deserves to be brought into a central place in that story. Corporatism remains a valid explanatory factor. The business community had an influence on determining the details of the general sales tax, albeit not the overall level. Tax reliefs on certain important inputs such as building materials and were granted after a series of appeals. The author argues that the transition from sales tax to VAT can be seen as a final solution to these protests about business inputs being unfai

The general opinion is that an increase in fuel taxation would affect the countryside of Sweden to a greater extent, than the inner-city areas of the country. The topic of fuel taxation has become widely discussed on a political level throughout Europe. This paper examines the distributional effects on taxation of fuel in Sweden, by comparing different municipalities from different regions. By using aggregated data from different sources and estimate an increase in fuel prices by 10 percent, this paper estimates the direct effects of an increase in fuel taxation. The results show that by increasing the price on fuel with 10 percent, the municipalities located in the countryside of Sweden have a higher distributional impact and a greater tax burden compared to municipalities located near larger cities. But the differences are modest, and this paper concludes that the fuel tax should be considered proportional throughout all regions of the country.

Senator Jake Anderegg's weekly outreach to his constituents to discuss the issues facing Utah and Senate District 13.

Senator Jake Anderegg's weekly outreach to his constituents to discuss the issues facing Utah and Senate District 13.

The question of who paid for the welfare state in postwar Sweden has been subject to extensive debate. Many have focused on the comparatively high, and steeply progressive, taxes on income. Others have claimed that low and middle earners paid disproportionately more, pointing to the comparatively high revenue share of value added tax (VAT) for instance. No convincing assessment has been made of the extent to which consumption taxes counteracted the progressivity of income taxes. The thesis presents new estimates based on tax assessments and household surveys, which show that consumption taxes did offset tax progressivity considerably. Moreover, they were important even before the VAT. There was not a sharp break, but a gradual transition from excise and customs duties to general sales tax to VAT. The VAT meant a shifting of the weight more towards the lower end of the income distribution. This insight begs the question of what caused such a fiscal arrangement. What made postwar Sweden’s labour governments favour a tax that fell disproportionately on low earners, a core part of their constituency? Through an analysis of policy documents, the author shows that the governing Social Democrats were well aware of the dilemma. The party leaders used general consumption taxes explicitly as a ‘lesser evil’ component in a strategy for expanding the public sector and welfare systems. That aspect has previously been neglected when telling the story of this formative era. The thesis demonstrates that it deserves to be brought into a central place in that story. Corporatism remains a valid explanatory factor. The business community had an influence on determining the details of the general sales tax, albeit not the overall level. Tax reliefs on certain important inputs such as building materials and were granted after a series of appeals. The author argues that the transition from sales tax to VAT can be seen as a final solution to these protests about business inputs being unfai

The question of who paid for the welfare state in postwar Sweden has been subject to extensive debate. Many have focused on the comparatively high, and steeply progressive, taxes on income. Others have claimed that low and middle earners paid disproportionately more, pointing to the comparatively high revenue share of value added tax (VAT) for instance. No convincing assessment has been made of the extent to which consumption taxes counteracted the progressivity of income taxes. The thesis presents new estimates based on tax assessments and household surveys, which show that consumption taxes did offset tax progressivity considerably. Moreover, they were important even before the VAT. There was not a sharp break, but a gradual transition from excise and customs duties to general sales tax to VAT. The VAT meant a shifting of the weight more towards the lower end of the income distribution. This insight begs the question of what caused such a fiscal arrangement. What made postwar Sweden’s labour governments favour a tax that fell disproportionately on low earners, a core part of their constituency? Through an analysis of policy documents, the author shows that the governing Social Democrats were well aware of the dilemma. The party leaders used general consumption taxes explicitly as a ‘lesser evil’ component in a strategy for expanding the public sector and welfare systems. That aspect has previously been neglected when telling the story of this formative era. The thesis demonstrates that it deserves to be brought into a central place in that story. Corporatism remains a valid explanatory factor. The business community had an influence on determining the details of the general sales tax, albeit not the overall level. Tax reliefs on certain important inputs such as building materials and were granted after a series of appeals. The author argues that the transition from sales tax to VAT can be seen as a final solution to these protests about business inputs being unfai

The general opinion is that an increase in fuel taxation would affect the countryside of Sweden to a greater extent, than the inner-city areas of the country. The topic of fuel taxation has become widely discussed on a political level throughout Europe. This paper examines the distributional effects on taxation of fuel in Sweden, by comparing different municipalities from different regions. By using aggregated data from different sources and estimate an increase in fuel prices by 10 percent, this paper estimates the direct effects of an increase in fuel taxation. The results show that by increasing the price on fuel with 10 percent, the municipalities located in the countryside of Sweden have a higher distributional impact and a greater tax burden compared to municipalities located near larger cities. But the differences are modest, and this paper concludes that the fuel tax should be considered proportional throughout all regions of the country.

The question of who paid for the welfare state in postwar Sweden has been subject to extensive debate. Many have focused on the comparatively high, and steeply progressive, taxes on income. Others have claimed that low and middle earners paid disproportionately more, pointing to the comparatively high revenue share of value added tax (VAT) for instance. No convincing assessment has been made of the extent to which consumption taxes counteracted the progressivity of income taxes. The thesis presents new estimates based on tax assessments and household surveys, which show that consumption taxes did offset tax progressivity considerably. Moreover, they were important even before the VAT. There was not a sharp break, but a gradual transition from excise and customs duties to general sales tax to VAT. The VAT meant a shifting of the weight more towards the lower end of the income distribution. This insight begs the question of what caused such a fiscal arrangement. What made postwar Sweden’s labour governments favour a tax that fell disproportionately on low earners, a core part of their constituency? Through an analysis of policy documents, the author shows that the governing Social Democrats were well aware of the dilemma. The party leaders used general consumption taxes explicitly as a ‘lesser evil’ component in a strategy for expanding the public sector and welfare systems. That aspect has previously been neglected when telling the story of this formative era. The thesis demonstrates that it deserves to be brought into a central place in that story. Corporatism remains a valid explanatory factor. The business community had an influence on determining the details of the general sales tax, albeit not the overall level. Tax reliefs on certain important inputs such as building materials and were granted after a series of appeals. The author argues that the transition from sales tax to VAT can be seen as a final solution to these protests about business inputs being unfai

This paper provides novel evidence on the multi-factor effective marginal tax rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors. We use a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us to analyse the contributions of these input factors to the effective tax borne by firms, taking explicitly into account their degree of substitution, their tax incidence and the role of mark-ups. We find that the labour tax plays a particularly important role in the overall level of the EMTR and that the presence of mark-ups can significantly alter the levels of the multi-factor EMTR, although without significantly altering the ranking of countries. We also find that the bulk of the variation in EMTRs is across countries, rather than across sectors (within countries)., SCOPUS: ar.j, info:eu-repo/semantics/published

This paper estimates the national tax burden on workers and owners of capital in Colombia during the period 2000-2014 by using an effective tax rates approach. For the aggregate of the income tax and the value added tax (VAT), the results indicate that, for most of the period, labor income had a higher effective rate than capital income, although the gap has tended to close., Este artículo estima la carga tributaria nacional sobre los trabajadores y los propietarios de capital en Colombia durante el periodo 2000-2014, con base en un enfoque de tarifas impositivas efectivas. Para el agregado del impuesto de renta y el impuesto sobre el valor agregado (IVA), los resultados indican que durante casi todo el periodo los ingresos laborales soportaron una tarifa efectiva superior a la que recayó sobre los ingresos de capital, aunque la brecha ha tendido a cerrarse., Esse artigo estima o ônus tributário nacional sobre os trabalhadores e os proprietários de capital na Colômbia durante o período 2000-2014, com base no enfoque de tarifas impositivas efetivas. Levando em conta o adicionado ao imposto de renda e ao imposto sobre o valor agregado (IVA), os resultados indicam que durante quase todo o período as receitas trabalhistas suportaram uma taxa efetiva superior à que veio para as receitas de capital, mesmo que a fenda tenha tendência a fechar-se.

This paper estimates the national tax burden on workers and owners of capital in Colombia during the period 2000-2014 by using an effective tax rates approach. For the aggregate of the income tax and the value added tax (VAT), the results indicate that, for most of the period, labor income had a higher effective rate than capital income, although the gap has tended to close, Este artículo estima la carga tributaria nacional sobre los trabajadores y los propietarios de capital en Colombia durante el periodo 2000-2014, con base en un enfoque de tarifas impositivas efectivas. Para el agregado del impuesto de renta y el impuesto sobre el valor agregado (IVA), los resultados indican que durante casi todo el periodo los ingresos laborales soportaron una tarifa efectiva superior a la que recayó sobre los ingresos de capital, aunque la brecha ha tendido a cerrarse.

This paper estimates the national tax burden on workers and owners of capital in Colombia during the period 2000-2014 by using an effective tax rates approach. For the aggregate of the income tax and the value added tax (VAT), the results indicate that, for most of the period, labor income had a higher effective rate than capital income, although the gap has tended to close, Este artículo estima la carga tributaria nacional sobre los trabajadores y los propietarios de capital en Colombia durante el periodo 2000-2014, con base en un enfoque de tarifas impositivas efectivas. Para el agregado del impuesto de renta y el impuesto sobre el valor agregado (IVA), los resultados indican que durante casi todo el periodo los ingresos laborales soportaron una tarifa efectiva superior a la que recayó sobre los ingresos de capital, aunque la brecha ha tendido a cerrarse.

Bakalářská práce se zabývá dopady změn sazeb spotřební daně a daně z přidané hodnoty u cigaret a piva v období let 2006-2016. Teoretická část definuje základní pojmy jako je daňová incidence, spotřební daň, daň z přidané hodnoty a další související pojmy. V praktické části je analyzován daňový dopad na kupujícího a výrobce vybraných komodit v České republice. Zároveň je zkoumáno inkaso spotřební daně a vliv daní na spotřebu cigaret a piva., The bachelor thesis deals with the incidence of changes in the rates of excise duty and value added tax on cigarettes and beer in the period 2006-2016. The theoretical part defines basic terms such as tax incidence, excise duty, value added tax and other related terms. In the practical part is analyzed the tax impact on buyer and producer of selected commodities in the Czech Republic. It is also studied collection of excise duty and the impact of taxes on the consumption of cigarettes and beer., Fakulta ekonomicko-správní, Studentka představila základní teze své bakalářské práce. Uvedla cíl bakalářské práce, způsob řešení a prezentovala výsledky, kterých dosáhla. V rámci rozpravy odpověděla na tyto otázky: Na základě provedené analýzy doporučujete další zvyšování spotřební daně u cigaret? Jaké dopady by toto zvyšování pravděpodobně mělo?Následně proběhla rozprava k bakalářské práci., Dokončená práce s úspěšnou obhajobou

This paper studies the distributive impact of the tax system in Argentina using the last two available Household Expenditure Surveys for 2004/05 and 2012/13. Calculations were made using both household per capita income and household per capita consumption as welfare indicators. By using household per capita income, the tax system puts relatively more pressure on both tails of the distribution, being approximately constant for the intermediate deciles. On the other hand, choosing per capita consumption as welfare indicator makes the tax system roughly proportional, with the exception of the last decile, where tax pressure becomes much higher. These differences on the results make clear the relevance of the chosen welfare indicator for tax incidence analysis., El trabajo estudia la incidencia distributiva del sistema tributario argentino (por impuesto y a nivel agregado) haciendo uso de las dos últimas Encuestas Nacionales de Gasto de los Hogares correspondientes a los años 2004/05 y 2012/13. Al utilizar el ingreso per cápita familiar como indicador de bienestar, se obtiene que el sistema tributario ejerce mayor presión en ambas colas de la distribución, siendo constante en los deciles intermedios. Por otro lado, si se utiliza el consumo per cápita familiar como indicador, la incidencia resulta proporcional con excepción del último decil, en donde aumenta considerablemente. De este modo se pone de manifiesto la relevancia del indicador de bienestar elegido a la hora de realizar un análisis de incidencia tributaria.

This paper studies the distributive impact of the tax system in Argentina using the last two available Household Expenditure Surveys for 2004/05 and 2012/13. Calculations were made using both household per capita income and household per capita consumption as welfare indicators. By using household per capita income, the tax system puts relatively more pressure on both tails of the distribution, being approximately constant for the intermediate deciles. On the other hand, choosing per capita consumption as welfare indicator makes the tax system roughly proportional, with the exception of the last decile, where tax pressure becomes much higher. These differences on the results make clear the relevance of the chosen welfare indicator for tax incidence analysis., El trabajo estudia la incidencia distributiva del sistema tributario argentino (por impuesto y a nivel agregado) haciendo uso de las dos últimas Encuestas Nacionales de Gasto de los Hogares correspondientes a los años 2004/05 y 2012/13. Al utilizar el ingreso per cápita familiar como indicador de bienestar, se obtiene que el sistema tributario ejerce mayor presión en ambas colas de la distribución, siendo constante en los deciles intermedios. Por otro lado, si se utiliza el consumo per cápita familiar como indicador, la incidencia resulta proporcional con excepción del último decil, en donde aumenta considerablemente. De este modo se pone de manifiesto la relevancia del indicador de bienestar elegido a la hora de realizar un análisis de incidencia tributaria.

This paper studies the distributive impact of the tax system in Argentina using the last two available Household Expenditure Surveys for 2004/05 and 2012/13. Calculations were made using both household per capita income and household per capita consumption as welfare indicators. By using household per capita income, the tax system puts relatively more pressure on both tails of the distribution, being approximately constant for the intermediate deciles. On the other hand, choosing per capita consumption as welfare indicator makes the tax system roughly proportional, with the exception of the last decile, where tax pressure becomes much higher. These differences on the results make clear the relevance of the chosen welfare indicator for tax incidence analysis., El trabajo estudia la incidencia distributiva del sistema tributario argentino (por impuesto y a nivel agregado) haciendo uso de las dos últimas Encuestas Nacionales de Gasto de los Hogares correspondientes a los años 2004/05 y 2012/13. Al utilizar el ingreso per cápita familiar como indicador de bienestar, se obtiene que el sistema tributario ejerce mayor presión en ambas colas de la distribución, siendo constante en los deciles intermedios. Por otro lado, si se utiliza el consumo per cápita familiar como indicador, la incidencia resulta proporcional con excepción del último decil, en donde aumenta considerablemente. De este modo se pone de manifiesto la relevancia del indicador de bienestar elegido a la hora de realizar un análisis de incidencia tributaria.

This paper studies the distributive impact of the tax system in Argentina using the last two available Household Expenditure Surveys for 2004/05 and 2012/13. Calculations were made using both household per capita income and household per capita consumption as welfare indicators. By using household per capita income, the tax system puts relatively more pressure on both tails of the distribution, being approximately constant for the intermediate deciles. On the other hand, choosing per capita consumption as welfare indicator makes the tax system roughly proportional, with the exception of the last decile, where tax pressure becomes much higher. These differences on the results make clear the relevance of the chosen welfare indicator for tax incidence analysis., El trabajo estudia la incidencia distributiva del sistema tributario argentino (por impuesto y a nivel agregado) haciendo uso de las dos últimas Encuestas Nacionales de Gasto de los Hogares correspondientes a los años 2004/05 y 2012/13. Al utilizar el ingreso per cápita familiar como indicador de bienestar, se obtiene que el sistema tributario ejerce mayor presión en ambas colas de la distribución, siendo constante en los deciles intermedios. Por otro lado, si se utiliza el consumo per cápita familiar como indicador, la incidencia resulta proporcional con excepción del último decil, en donde aumenta considerablemente. De este modo se pone de manifiesto la relevancia del indicador de bienestar elegido a la hora de realizar un análisis de incidencia tributaria.

Social security contributions in most countries are split between employers and employees. According to standard incidence analysis, social security contributions affect employment negatively, but it is irrelevant how they are divided between employers and employees. This paper considers the possibility that (i) workers perceive a linkage between current contributions and future benefits, and (ii) they value employer’s contributions less than own contributions, as the former are less “salient.” Under these assumptions, I find that employers’ contributions have a stronger (negative) effect on employment than employees’ contributions. Furthermore, a change in how contributions are divided, which reduces the share of employers, is beneficial for employment. Finally, making employers’ contributions more visible to workers also has a positive effect on employment.

Social security contributions in most countries are split between employers and employees. According to standard incidence analysis, social security contributions affect employment negatively, but it is irrelevant how they are divided between employers and employees. This paper considers the possibility that (i) workers perceive a linkage between current contributions and future benefits, and (ii) they value employer’s contributions less than own contributions, as the former are less “salient.” Under these assumptions, I find that employers’ contributions have a stronger (negative) effect on employment than employees’ contributions. Furthermore, a change in how contributions are divided, which reduces the share of employers, is beneficial for employment. Finally, making employers’ contributions more visible to workers also has a positive effect on employment.

Die regionalen Wirkungen des Steuersystems treten in Deutschland meistens hinter der Diskussion des Finanzausgleichs zurück. Dabei werden Ausgleichsbedarf auf den nachgeordneten Ebenen und eigenverantwortlich bestimmbare Finanzausstattungen durch das Steuersystem und die Ertragskompetenzen bestimmt. Diese werden zunächst unter theoretischen Aspekten des fiscal federalism analysiert, wobei die in realen Welten gängigen unvollkommenen Steuerquellen auf ihre Fähigkeiten, regionale und lokale Steuerpreise darzustellen, untersucht werden. Im empirischen Teil wird die Steuerausstattung von Ländern und Gemeinden seit der deutschen Vereinigung in vertikaler und in horizontaler Hinsicht daraufhin untersucht, inwieweit sie den aufgestellten Anforderungen gerecht wird. Dabei werden erhebliche Defizite der Steuerpolitik des Bundes in den letzten Jahren nachgewiesen, bei der die Steuerquellen, welche überhaupt eine Art regionale Steuerpreise darstellen können, weiter in den Hintergrund traten, und durch die des Weiteren die regionalen und lokalen Steueraufkommen immer stärker divergieren. Eine derartige Steuerpolitik lässt in längerfristiger Perspektive weitere regionale Wachstumseinbußen erwarten., The regional effects of the tax system are mostly of secondary importance in the German debate on financial equalization (Finanzausgleich). And yet the tax system and the yield authorities determine the requirement of equalization for the subordinate level and the autonomously determined financial endowment. To begin with, these are analysed under the theoretical aspect of fiscal federalism, whereby the abilities the common and imperfect tax sources in the real world have to express regional and local tax prices are examined. The empirical part examines the financial endowments of Laender Governments and local authorities since German reunification vertically and horizontally to see the extent to which it does justice to the set standards. As a result, considerable deficits of governmental tax policies are established, in which the tax sources, which are able to indicate a sort of tax price if at all, recede further into the background and which also lead to a more intense diverging of the regional and local tax yield. From a long-term perspective, further regional loss of growth is to be expected due to tax policies of this kind.

Este trabajo reseña la literatura teórica y empírica en relación con la incidencia fiscal y la posibilidad de generar una situación de mayor recaudación, en relación con un trato justo de los contribuyentes por el sistema fiscal; esto con el objetivo de alcanzar una equidad horizontal y con miras a una mejora en el estado de bienestar, acorde a un efecto redistributivo. Además, se considera la necesidad de una recaudación eficiente para generar un sistema robusto, el cual pueda solventar el gasto público para el caso mexicano. Se concluye con una serie de comentarios con base en la experiencia y la situación actual de la incidencia fiscal., This document reviews the theoretical and empirical literature concerning tax incidence and the possibility of generating a situation in which tax collection is increased on the basis of fair treatment for taxpayers on the part of the tax system. All of the above with the intention of reaching horizontal equity and with the aim to improve the welfare level in accordance with a redistributive effect. Additionally, the study considers the need of an effective tax collection to produce a robust system that is able to settle Mexican government expenditure. The document concludes with a series of comments based on the experience and the current situation of tax incidence.

Este trabajo reseña la literatura teórica y empírica en relación con la incidencia fiscal y la posibilidad de generar una situación de mayor recaudación, en relación con un trato justo de los contribuyentes por el sistema fiscal; esto con el objetivo de alcanzar una equidad horizontal y con miras a una mejora en el estado de bienestar, acorde a un efecto redistributivo. Además, se considera la necesidad de una recaudación eficiente para generar un sistema robusto, el cual pueda solventar el gasto público para el caso mexicano. Se concluye con una serie de comentarios con base en la experiencia y la situación actual de la incidencia fiscal., This document reviews the theoretical and empirical literature concerning tax incidence and the possibility of generating a situation in which tax collection is increased on the basis of fair treatment for taxpayers on the part of the tax system. All of the above with the intention of reaching horizontal equity and with the aim to improve the welfare level in accordance with a redistributive effect. Additionally, the study considers the need of an effective tax collection to produce a robust system that is able to settle Mexican government expenditure. The document concludes with a series of comments based on the experience and the current situation of tax incidence.

Purpose of the article: This paper examines the incidence of increased burden of the consumption taxes imposed on beer in the Czech Republic, where there was a last change of the excise duty on beer and the value added tax rates from 2010. The general assumption is that the increased excise duty burden is borne by consumers. Methodology/methods: The basis of the research is recording of selling prices of the taxed product in the period before the change of tax rates and in the period after the change. Subsequent processing and comparing of identified prices using standard general methods of scientific work is possible to formulate conclusions regarding the values of tax incidence. Scientific aim: The aim is to determine values of characteristics of tax incidence and to compare them with general assumption. Specifically, it will be determined a part of the increased tax burden passed on consumers and how much of the burden bear sellers of beer. Exploration will also be subjected to the time factor and determination of the tax incidence by characteristics of the examined subjects. Findings: The results of the research show that the rate of transfer of increased tax burden on beer in the Czech Republic compared to the theoretical expectations averages only about 1/3 of the specified load. In the examination of the tax burden shift the effect of the time factor was recorded in the sense of gradual projection of tax rate change into the consumer prices. Conclusions: Transfer rate grows with the size of the brewery. The dependence of the size of store and transfer of tax rates has not been fully established. Higher level of the burden shift of increased taxes can be seen at restaurants compared to traders due to the characteristics of consumer behavior and market power of the subjects.

This paper combines new, author-collected tax data with data both from the American Chamber of Commerce Researchers Association (ACCRA) cost of living index (COLI) and from the Tax Burden on Tobacco (TBT) to measure the relative effects of city, county, and state excise cigarette taxation on cigarette prices. The results indicate that a $1 increase in the state excise cigarette tax increases cigarette prices between $1.10 and $1.14, but that a $1 increase in a city or county-level excise tax increases prices by $1.07. These findings are similar between premium and generic cigarette brands. Additionally, urban areas located near states with lower cigarette taxes tend to have lower cigarette prices relative to urban areas located near states with the same or higher tax rates.

Purpose of the article: This paper examines the incidence of increased burden of the consumption taxes imposed on beer in the Czech Republic, where there was a last change of the excise duty on beer and the value added tax rates from 2010. The general assumption is that the increased excise duty burden is borne by consumers. Methodology/methods: The basis of the research is recording of selling prices of the taxed product in the period before the change of tax rates and in the period after the change. Subsequent processing and comparing of identified prices using standard general methods of scientific work is possible to formulate conclusions regarding the values of tax incidence. Scientific aim: The aim is to determine values of characteristics of tax incidence and to compare them with general assumption. Specifically, it will be determined a part of the increased tax burden passed on consumers and how much of the burden bear sellers of beer. Exploration will also be subjected to the time factor and determination of the tax incidence by characteristics of the examined subjects. Findings: The results of the research show that the rate of transfer of increased tax burden on beer in the Czech Republic compared to the theoretical expectations averages only about 1/3 of the specified load. In the examination of the tax burden shift the effect of the time factor was recorded in the sense of gradual projection of tax rate change into the consumer prices. Conclusions: Transfer rate grows with the size of the brewery. The dependence of the size of store and transfer of tax rates has not been fully established. Higher level of the burden shift of increased taxes can be seen at restaurants compared to traders due to the characteristics of consumer behavior and market power of the subjects.

Purpose of the article: This paper examines the incidence of increased burden of the consumption taxes imposed on beer in the Czech Republic, where there was a last change of the excise duty on beer and the value added tax rates from 2010. The general assumption is that the increased excise duty burden is borne by consumers. Methodology/methods: The basis of the research is recording of selling prices of the taxed product in the period before the change of tax rates and in the period after the change. Subsequent processing and comparing of identified prices using standard general methods of scientific work is possible to formulate conclusions regarding the values of tax incidence. Scientific aim: The aim is to determine values of characteristics of tax incidence and to compare them with general assumption. Specifically, it will be determined a part of the increased tax burden passed on consumers and how much of the burden bear sellers of beer. Exploration will also be subjected to the time factor and determination of the tax incidence by characteristics of the examined subjects. Findings: The results of the research show that the rate of transfer of increased tax burden on beer in the Czech Republic compared to the theoretical expectations averages only about 1/3 of the specified load. In the examination of the tax burden shift the effect of the time factor was recorded in the sense of gradual projection of tax rate change into the consumer prices. Conclusions: Transfer rate grows with the size of the brewery. The dependence of the size of store and transfer of tax rates has not been fully established. Higher level of the burden shift of increased taxes can be seen at restaurants compared to traders due to the characteristics of consumer behavior and market power of the subjects.

Purpose of the article: This paper examines the incidence of increased burden of the consumption taxes imposed on beer in the Czech Republic, where there was a last change of the excise duty on beer and the value added tax rates from 2010. The general assumption is that the increased excise duty burden is borne by consumers. Methodology/methods: The basis of the research is recording of selling prices of the taxed product in the period before the change of tax rates and in the period after the change. Subsequent processing and comparing of identified prices using standard general methods of scientific work is possible to formulate conclusions regarding the values of tax incidence. Scientific aim: The aim is to determine values of characteristics of tax incidence and to compare them with general assumption. Specifically, it will be determined a part of the increased tax burden passed on consumers and how much of the burden bear sellers of beer. Exploration will also be subjected to the time factor and determination of the tax incidence by characteristics of the examined subjects. Findings: The results of the research show that the rate of transfer of increased tax burden on beer in the Czech Republic compared to the theoretical expectations averages only about 1/3 of the specified load. In the examination of the tax burden shift the effect of the time factor was recorded in the sense of gradual projection of tax rate change into the consumer prices. Conclusions: Transfer rate grows with the size of the brewery. The dependence of the size of store and transfer of tax rates has not been fully established. Higher level of the burden shift of increased taxes can be seen at restaurants compared to traders due to the characteristics of consumer behavior and market power of the subjects.

"We analyze the incidence and welfare effects of unit sales taxes in experimental monopoly and Bertrand markets. We find, in line with economic theory, that firms with no market power are able to shift a high share of a tax burden on to consumers, independent of whether buyers are automated or human players. In monopoly markets, a monopolist bears a large share of the burden of a tax increase. With human buyers, however, this share is smaller than with automated buyers as the presence of human buyers constrains the pricing behavior of a monopolist." (author's abstract), "Dieser Artikel untersucht Inzidenz- und Wohlfahrtseffekte einer Mengensteuer in experimentellen Monopol- und Bertrand-Märkten. Im Einklang mit der ökonomischen Theorie sind Firmen ohne Marktmacht in der Lage, einen großen Anteil der Last einer Steuererhöhung an die Konsumenten weiterzugeben. Dies gilt unabhängig davon, ob die Käufer simuliert sind oder die Kaufentscheidungen durch reale Käufer getroffen werden. In Monopolmärkten trägt der Monopolist einen großen Anteil der Last einer Steuererhöhung. Werden die Kaufentscheidungen durch reale Käufer getroffen, ist dieser Anteil jedoch kleiner als mit simulierten Käufern, da reale Käufer im Experiment das Preissetzungsverhalten des Monopolisten einschränken." (Autorenreferat)

Abstrakt česky Tato diplomová práce řeší projekt změny přímého zdanění podniků v České republice na základě srovnání se Slovenskou republikou. Ve své teoretické části se zabývá otázkou vývoje daňových teorií a principů, funkcí daní v ekonomice státu, problematikou členění daní podle nejrůznějších kritérií. Dále je v teoretické části diplomové práce řešena problematika konstrukčních prvků daní a problematika jednotlivých požadavků, které jsou kladeny na jednotlivé daňové systémy a jednotlivé daně. Poslední část se zabývá otázkou teorie firemních daní. V praktické části diplomové práce je řešen projekt změny přímého zdanění podniků v České republice, který nejdříve se zabývá otázkou harmonizace daní v Evropské unii, popisuje jednotlivé daňové systémy v České republice a Slovenské republice. Dále je v projektu proveden popis a komparace konstrukce firemních daní v těchto dvou zemích a navrženy změny konstrukce firemních daní v České republice. Tato změna je navrhována na úrovni tvorby základu a sazby daně na základě provedené komparace a za využití a zohlednění teoretických přístupů daňové teorie a daňových principů v souladu s právem EU. Poslední část diplomové práce se zabývá časovou implementací navrhovaných změn do právní normy, která upravuje zdanění firem v České republice., This dissertation solves the project how to change the direct taxation of companies and establishments in the Czech Republic, based on comparation with the Slovak Republic. In its theoretical part the dissertation deals with the question of development of tax theories and principles, with the tax function in the state economy, with the issues how to divide taxes according to various criteria. Moreover, the theoretical dissertation part solves the issues of tax construction elements as well as the issues of the particular requirements which are given on the particular taxation system and the particular taxes. The last part deals with the question of companies' taxation theory. The practical dissertation part solves the project how to change the direct taxation of companies and establishments in the Czech Republic. At first, the project deals with the question of taxation harmonization in the European Union, it describes the particular taxation systems in the Czech Republic and in the Slovak Republic. Moreover, the project describes and compares the companies' taxation construction in these both countries and it suggests the changes of the companies' taxation construction in the Czech Republic. This changes are proposed on the level of creating the tax base and the tax rate, based on the performed comparation, and applying as well as considering the theoretical approach to taxation theory and taxation principles in accordance with the law within the European Union. The last dissertation part deals with time implementation of suggested changes to the juridical standard which manages and controls taxation of companies and establishments in the Czech Republic., Ústav financí a účetnictví, obhájeno

This paper has calculated the Mexican family tax burden for every kind of taxes. The period studied take account almost twenty years, from 1984 to 2002 which cover the structural change suffered by the Mexican economy. The approach was based on microdata, basically the National Household Surveys (ENIGH). Since, there are not continue surveys about Mexican families, were employed four years (1984, 1989, 1996 and 2002) to capture a dynamic behavior. As well, were calculated the progressivity degree for every kind of taxes, through inequality indexes such Concentration and Kakwani. By other side the tax redistributive impact was estimated applying Reynolds Smolensky Index. In accordance with the results the whole tax system is lightly progressive, almost neutral; where such proggresivity is found exclusively on the personnel income. Disaggregating, the direct taxes registered certain progressivity while the indirect taxes were significative regressive. Finally was simulated an increase for the VAT rate with two possible scenarios, the fist one with a reduced tax of 6% for food and medicines, and the second one, with a general rate of 10%. The result, cast a VAT system 50% less progressive, and a bigger burden tax for low income families, with only a 26% more collected., Este trabajo ha calculado la carga fiscal que soporta cada familia por tipo de impuesto, para un periodo de casi veinte años, los cuales contemplan el cambio estructural que ha sufrido la economía mexicana. El enfoque usado está basado en microdatos utilizando básicamente cuatro Encuestas Ingreso Gasto de los Hogares (1984, 1989, 1996 y 2002), con el fin de darle un seguimiento temporal a falta de encuestas continuas. Se ha calculado la progresividad de cada uno de los impuestos con Índices de Concentración y de Kakwani, además del impacto redistributivo de cada tipo de impuesto a través del Índice de Reynolds-Smolensky. Los resultados arrojan pequeña progresividad del sistema fiscal con tendencia a la neutralidad, con una ligera progresividad en los impuestos directos y regresividad para los impuestos indirectos. Se hizo un ejercicio de simulación con dos escenarios sobre el aumento del IVA; uno, con una tasa reducida de 6% para alimentos y medicinas y la otra, con una tasa de 10%. Los resultados confirman una caída en el grado de progresividad de hasta cerca de 50% con un mucho mayor esfuerzo fiscal para las familias con menores ingresos y un aumento de la recaudación de 26% en el mejor de los casos.

This paper has calculated the Mexican family tax burden for every kind of taxes. The period studied take account almost twenty years, from 1984 to 2002 which cover the structural change suffered by the Mexican economy. The approach was based on microdata, basically the National Household Surveys (ENIGH). Since, there are not continue surveys about Mexican families, were employed four years (1984, 1989, 1996 and 2002) to capture a dynamic behavior. As well, were calculated the progressivity degree for every kind of taxes, through inequality indexes such Concentration and Kakwani. By other side the tax redistributive impact was estimated applying Reynolds Smolensky Index. In accordance with the results the whole tax system is lightly progressive, almost neutral; where such proggresivity is found exclusively on the personnel income. Disaggregating, the direct taxes registered certain progressivity while the indirect taxes were significative regressive. Finally was simulated an increase for the VAT rate with two possible scenarios, the fist one with a reduced tax of 6% for food and medicines, and the second one, with a general rate of 10%. The result, cast a VAT system 50% less progressive, and a bigger burden tax for low income families, with only a 26% more collected., Este trabajo ha calculado la carga fiscal que soporta cada familia por tipo de impuesto, para un periodo de casi veinte años, los cuales contemplan el cambio estructural que ha sufrido la economía mexicana. El enfoque usado está basado en microdatos utilizando básicamente cuatro Encuestas Ingreso Gasto de los Hogares (1984, 1989, 1996 y 2002), con el fin de darle un seguimiento temporal a falta de encuestas continuas. Se ha calculado la progresividad de cada uno de los impuestos con Índices de Concentración y de Kakwani, además del impacto redistributivo de cada tipo de impuesto a través del Índice de Reynolds-Smolensky. Los resultados arrojan pequeña progresividad del sistema fiscal con tendencia a la neutralidad, con una ligera progresividad en los impuestos directos y regresividad para los impuestos indirectos. Se hizo un ejercicio de simulación con dos escenarios sobre el aumento del IVA; uno, con una tasa reducida de 6% para alimentos y medicinas y la otra, con una tasa de 10%. Los resultados confirman una caída en el grado de progresividad de hasta cerca de 50% con un mucho mayor esfuerzo fiscal para las familias con menores ingresos y un aumento de la recaudación de 26% en el mejor de los casos.

We analyze the incidence and welfare e¤ects of unit sales taxes in experimental monopoly and Bertrand markets. We nd, in line with economic theory, that rms with no market power are able to shift a high share of a tax burden on to consumers, independent of whether buyers are automated or human players. In monopoly markets, a monopolist bears a large share of the burden of a tax increase. With human buyers, however, this share is smaller than with automated buyers as the presence of human buyers constrains the pricing behavior of a monopolist.