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Displaying results 1 to 3 of 3.

  1. Testing for asymmetric pricing behaviour in Irish and UK petrol and diesel markets
    Author: Bermingham, Colin; O'Brien, Derry
    Published: 2010
    Publisher:  Central Bank and Financial Services Authority of Ireland, Dublin

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    Keine Speicherung
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Research technical paper / Central Bank and Financial Services Authority of Ireland ; 3/RT/10
    Subjects: Preismanagement; Benzin; Dieselkraftstoff; Irland; Großbritannien
    Scope: Online-Ressource (PDF-Datei: 30 S., 229,29 KB), graph. Darst.
  2. The impact of tax reform on new car purchases in Ireland
    Author: Hennessy, Hugh; Tol, Richard S. J.
    Published: 2010
    Publisher:  Economic and Social Research Inst., Dublin

    We examine the impact of recent tax reforms in Ireland on private car transport and its greenhouse gas emissions. A carbon tax was introduced on fuels, and purchase (vehicle registration) and ownership (motor) taxes were switched from engine size to... more

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 176 (349)
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    We examine the impact of recent tax reforms in Ireland on private car transport and its greenhouse gas emissions. A carbon tax was introduced on fuels, and purchase (vehicle registration) and ownership (motor) taxes were switched from engine size to potential emissions. We use a demographic model of the car stock (by age, size, and fuel) and a car purchase model that reflects the heterogeneous distribution of mileage and usage costs across various engine sizes. The model shows a dramatic shift from petrol to diesel cars, particularly for large engines. The same pattern is observed in the latest data on car sales. This has a substantial impact on tax revenue as car owners shift to the lower tax rates. The tax burden has shifted from car ownership to car use, and that the overall tax burden on private car transport falls. As diesel engines are more fuel efficient than petrol engines, carbon dioxide emissions fall modestly or, if we consider the rebound effect of travel costs on mileage, minimally. From the perspective of the revenue, the costs per tonne of carbon dioxide avoided are (very) high. -- Private car transport ; Republic of Ireland ; carbon dioxide emissions ; fiscal policy

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/50152
    Series: Working paper / The Economic and Social Research Institute ; 349
    Subjects: Umweltbelastung; Treibhausgas-Emissionen; Ökosteuer; Finanzpolitik; Kfz-Markt; Benzin; Dieselkraftstoff; Irland
    Scope: Online-Ressource (PDF-Datei: 44 S.), graph. Darst.
  3. Asymmetric competition in the setting of diesel excise taxes in EU countries
    Author: Paizs, László
    Published: 2010

    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... more

    Location:
    Staats- und Universitätsbibliothek Bremen
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 151 (2010,12)
    Inter-library loan:
    No inter-library loan

     

    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. -- tax competition ; minimum tax ; asymmetric regions ; diesel excise ; European Union

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9786155024016
    Other identifier:
    hdl: 10419/108191
    Series: Discussion papers / Institute of Economics Hungarian Academy of Sciences ; 2010/12
    Subjects: Steuerwettbewerb; Mineralölsteuer; Dieselkraftstoff; Steuerpolitik; Westeuropa
    Scope: Online-Ressource (33 S.), graph. Darst.
    Notes:

    Zsfassung in ungar. Sprache