Political uncertainty and the earmarking of environmental taxes

Article Abstract:

The earmarking of environmental taxes often occurs in the US and elsewhere, and this earmarking has been criticized. The criticisms are assessed, as is the rationale behind earmarking.

Administration of Air and Water Resource and Solid Waste Management Programs, Environmental Programs, Analysis, Environmental policy, Environmental economics

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The comparison between ad valorem and specific taxation under imperfect competition

Article Abstract:

An evaluation of ad valorem and specific taxation is presented. The study compares both tax forms by developing two oligopoly models with different entry conditions. It is shown that predominantly ad valorem taxation generates low consumer price, high tax revenue and low profits under precluded market entry. In addition, ad valorem taxes dominate specific taxes under welfare economic conditions.

Research, Tariffs, Monopolistic competition

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Corruption, extortion and evasion

Article Abstract:

An optimal design for a tax collection scheme that takes into account the potential for corruptibility and abuse of authority within the system is presented. The model suggests that progressive tax collection without corruption or evasion can be made possible by paying commissions to inspectors for high income reports. The cost of this system of tax collection is designed to encourage a trade-off between collection efficiency and equity.

Taxes NEC, Models, Management, Prevention, Tax evasion, Extortion, Tax collection

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