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dc.contributor.author
Daubanes, Julien
dc.contributor.author
Leinert, Lisa
dc.date.accessioned
2019-05-28T12:08:10Z
dc.date.available
2017-06-10T11:40:27Z
dc.date.available
2017-08-28T11:57:28Z
dc.date.available
2019-05-28T12:08:10Z
dc.date.issued
2012-07
dc.identifier.uri
http://hdl.handle.net/20.500.11850/59367
dc.identifier.doi
10.3929/ethz-a-007328852
dc.description.abstract
Domestic 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 externality correction (Pigovian taxation) motives for national taxation. Isolatedly, the theoretical literature on non-renewable-resource taxation has emphasized the role of the optimum tariff 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.
en_US
dc.format
application/pdf
en_US
dc.language.iso
en
en_US
dc.publisher
ETH Zurich, Center of Economic Research (CER-ETH)
en_US
dc.rights.uri
http://rightsstatements.org/page/InC-NC/1.0/
dc.subject
Non-renewable resources
en_US
dc.subject
Domestic taxation
en_US
dc.subject
Ramsey taxation
en_US
dc.subject
Optimumtariff theory
en_US
dc.subject
Gasoline
en_US
dc.title
Optimum tariffs and exhaustible resources: Theory and evidence for gasoline
en_US
dc.type
Working Paper
dc.rights.license
In Copyright - Non-Commercial Use Permitted
dc.date.published
2012
ethz.journal.title
Economics Working Paper Series
ethz.journal.volume
12/163
en_US
ethz.size
46 p.
en_US
ethz.code.ddc
DDC - DDC::3 - Social sciences::330 - Economics
en_US
ethz.code.jel
JEL - JEL::Q - Agricultural and Natural Resource Economics; Environmental and Ecological Economics::Q3 - Nonrenewable Resources and Conservation::Q38 - Government Policy
en_US
ethz.code.jel
JEL - JEL::F - International Economics::F1 - Trade::F12 - Models of Trade with Imperfect Competition and Scale Economies; Fragmentation
en_US
ethz.code.jel
JEL - JEL::H - Public Economics::H2 - Taxation, Subsidies, and Revenue::H20 - General
en_US
ethz.code.jel
JEL - JEL::H - Public Economics::H7 - State and Local Government; Intergovernmental Relations::H70 - General
en_US
ethz.publication.place
Zurich
en_US
ethz.publication.status
published
en_US
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03635 - Bretschger, Lucas / Bretschger, Lucas
en_US
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02045 - Dep. Geistes-, Sozial- u. Staatswiss. / Dep. of Humanities, Social and Pol.Sc.
en_US
ethz.leitzahl.certified
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03635 - Bretschger, Lucas / Bretschger, Lucas
ethz.date.deposited
2017-06-10T11:40:39Z
ethz.source
ECOL
ethz.source
ECIT
ethz.identifier.importid
imp5936500e2ad9939434
ethz.identifier.importid
imp59366b28e42eb87929
ethz.ecolpid
eth:5793
ethz.ecitpid
pub:94899
ethz.eth
yes
en_US
ethz.availability
Open access
en_US
ethz.rosetta.installDate
2017-07-13T05:06:28Z
ethz.rosetta.lastUpdated
2019-05-28T12:08:25Z
ethz.rosetta.versionExported
true
ethz.COinS
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