scholarly journals Issues in the Design of Environmental Excise Taxes

1994 ◽  
Vol 8 (1) ◽  
pp. 133-151 ◽  
Author(s):  
Thomas A Barthold
Keyword(s):  
Environmental Taxes ◽  
Design Issues ◽  
Excise Tax ◽  
Pigouvian Taxes ◽  
Excise Taxes

This paper explores economic, political, and practical issues that arise in the design of environmental taxes. The observed dearth of Pigouvian taxes may result from perceived political or practical problems in the design of such taxes. The author provides a taxonomy for assessing design issues: (1) what is taxed; (2) who is to pay; (3) how large is the tax; and (4) accommodations for ancillary policy concerns. He uses this taxonomy to address issues of design to achieve economically efficient and administratively feasible outcomes. The author illustrates these points with discussion of the recently enacted excise tax on ozone-depleting chemicals.

TAX POLICY IN THE FIELD OF EXCISE TAXES ON TOBACCO PRODUCTS IN RUSSIA

2020 ◽  
Vol 3 (3) ◽  
pp. 36-40
Author(s):  
A. A. IDRISOV ◽  
Keyword(s):  
Tax Policy ◽  
Negative Impact ◽  
Tobacco Products ◽  
Excise Tax ◽  
Trade Relations ◽  
Excise Taxes ◽  
Tax Revenues ◽  
Eurasian Economic Union ◽  
Economic Union ◽  
The Impact

The article is devoted to the analysis of the features of excise tax revenues to the budget of the Russian Federation. The analysis of the negative impact on the economy of the distribution of illegal tobacco prod-ucts - cigarettes, as well as the impact of new substitutes for this product. The issues of harmonization of the excise policy of the countries of the Eurasian Economic Union and the regulation of the tax policy in the field of excise taxes on tobacco products, the introduction of new excise taxes on electronic substitutes are considered. These measures are aimed at creating sustainable export-import foreign trade relations and a single market of legalized smoking products. The article is aimed at developing recommendations on strengthening the economy of tobacco production in the context of the creation of the Eurasian Economic Union, as well as on increasing tax revenues from them.

scholarly journals Excise Tax on Alcohol According to Legal Law of Slovak Republic In Terms Of Eu Secondary Law Transposition / Spotrebná Daň Z Liehu V Právnom Poriadku Slovenskej Republiky Z Hľadiska Transpozície Sekundárneho Práva Eú

2015 ◽  
Vol 4 (2) ◽  
pp. 1-6
Author(s):  
Ondrej Beňuš
Keyword(s):  
Food Industry ◽  
Slovak Republic ◽  
Legal Regulation ◽  
Alcoholic Beverages ◽  
Excise Tax ◽  
Excise Taxes ◽  
Stable Component ◽  
Crucial Component ◽  
Selection Of ◽  
The Eu

Abstract Distilling industry is among the traditional sectors of the food industry. It is a significant producers of agricultural primary production and the most stable component of demand in the labour market. Among all the sectors of the food industry, however, it is subject to the greatest extent of the regulation of the business by state, when a crucial component of regulation is the legal regulation of the selection of the excise tax on alcohol. Given the considerable degree of regulation of excise taxes on alcoholic beverages by one of the secondary law of the EU, it is considered appropriate to assess the level of transposition of basic elements of excise tax on alcohol, as defined by literature, into the legal order of the Slovak Republic.

Measuring Regressivity of Excise Taxes: A Buyers Index

1988 ◽  
Vol 16 (3) ◽  
pp. 301-314 ◽  
Author(s):  
John B. Loomis ◽  
Charles F. Revier
Keyword(s):  
Wildlife Conservation ◽  
Income Level ◽  
Consumer Expenditure ◽  
Income Class ◽  
Expenditure Patterns ◽  
Excise Tax ◽  
Excise Taxes ◽  
Excise Taxation ◽  
Suits Index ◽  
The Relationship

A variant of the Suits index is developed for measuring the progressivity of an excise tax distribution among buyers rather than the population (buyers and nonbuyers) as a whole. This new index is more useful for evaluating progressivity of selective excise taxes on products for which the proportion of each income class consisting of buyers varies with income level. In the process of developing the relationship between the buyers index and the Suits index, the links between consumer expenditure patterns and the values of both the Suits index and the buyers index are derived. The article concludes with a comparison of the new buyers index and the Suits index for five products studied for possible excise taxation under the Fish and Wildlife Conservation Act of 1980.

Smuggling and Excise Tax Evasion for Legalized Marijuana: Lessons from Other Excise Taxes

10.7249/wr766 ◽  
2010 ◽  
Author(s):  
Jonathan Caulkins ◽  
Eric Morris ◽  
Rhajiv Ratnatunga
Keyword(s):  
Tax Evasion ◽  
Excise Tax ◽  
Excise Taxes

scholarly journals Environment Charge and Covid

2021 ◽  
Vol 115 ◽  
pp. 02012
Author(s):  
Katarina Vavrová ◽  
Miloš Bikár
Keyword(s):  
Environmental Policy ◽  
Global Economy ◽  
Point Of View ◽  
Theoretical Research ◽  
Environmental Taxes ◽  
Global Changes ◽  
Tax System ◽  
Excise Taxes ◽  
Legislative Changes ◽  
Key Events

The primary goal of the paper is to examine the trends of global development and also global changes in the context of selective excise taxes, which are part of the Slovak tax system. First, it is necessary to describe the theoretical research, for clarity in this topic. To this end, we will provide an overview of developments in excise duties and environmental taxes. We will also focus on key events in the global economy that have had an impact on the formation of the Slovak tax system and also on legislative changes in the field of selective excise taxes. Next, we focus on the specification of the main goal of the paper. We will further specify the mathematical and statistical methods used. The result of the paper represents the latest legislative changes that are relevant from our point of view. In the next part of the article, we are going to examine the financial results of the company in connection with the applied environmental policy. In the last part of the article, we summarize the most important findings of our analysis and also point out the impacts of the environmental policy applied by the state on the indicators of green growth in the time of Covid.

Allowing wine and strong beer in grocery stores: the tale of Tennessee

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
John Maisch ◽  
Mihai Nica ◽  
Jeremy David Oller
Keyword(s):  
Design Methodology ◽  
Natural Experiment ◽  
Alcoholic Beverage ◽  
Alcoholic Beverages ◽  
Grocery Stores ◽  
Substantial Impact ◽  
Content Type ◽  
Beverage Consumption ◽  
Excise Tax ◽  
Excise Taxes

Purpose This study aims to examine whether the introduction of wine or regular strength beer (B) sales in Tennessee grocery stores significantly increased the number of alcoholic beverages (AB) consumed or excise taxes collected in the state. Design/methodology/approach This study uses both a time series and a model-based approach to assess if a significant change in alcoholic beverage excise tax collections occurred after the natural experiment. The study evaluates monthly tax collections from B, mixed drinks and AB between January 1968 and September 2018 published by the Tennessee Department of Revenue. Findings The findings suggest that neither alcoholic beverage consumption nor excise taxes collected increased substantially in Tennessee as a result of the introduction of wine and regular strength B in grocery stores. It is likely, however, that some changes inside the industry were significant. Originality/value This study assists policymakers and analysts in determining whether allowing the sale of wine and regular strength B in grocery stores will have a substantial impact on the total amount of AB consumed or excise taxes collected by the jurisdiction.

scholarly journals The Impact of Cigarette Excise Tax Increases on Regular Drinking Behavior: Evidence from China

2020 ◽  
Vol 17 (9) ◽  
pp. 3327
Author(s):  
Zili Zhang ◽  
Rong Zheng
Keyword(s):  
Alcohol Consumption ◽  
Drinking Behavior ◽  
Daily Smoking ◽  
Excise Tax ◽  
Excise Taxes ◽  
Smoking Quantity ◽  
Negative Effect ◽  
The Impact ◽  
The Relationship ◽  
Regular Alcohol Consumption

(1) Background: Many studies have shown that increasing taxation on cigarettes does play a role in tobacco control, but few studies have focused on whether increasing cigarette excise taxes significantly affects alcohol consumption. In this article, we aim to examine the effects of China’s 2015 increase in the cigarette excise tax on residents’ regular drinking behavior. (2) Methods: Using survey data from China Family Panel Studies (CFPS), we performed a panel logit regression analysis to model the relationship between the cigarette excise tax and regular drinking behavior. The Propensity Score Matching with Difference-in-Differences (PSM-DID) approach was adopted to determine the extent to which the cigarette excise tax affected residents’ drinking behavior. To test whether the cigarette excise tax could change regular drinking behavior by decreasing daily smoking quantity, we used an interaction term model. (3) Results: China’s 2015 increase in the cigarette excise tax had a significant negative effect on the probability of regular alcohol consumption among smokers, and the cigarette excise tax worked by reducing the average daily smoking of smokers. We also found that the regular drinking behavior of male smokers was more deeply affected by the increased cigarette excise tax than females. (4) Conclusions: Our research results not only give a deeper understanding of the impact of the cigarette excise tax, but also provide an important reference with which to guide future decisions concerning excise taxes imposed on cigarettes.

Standardising the measurement of e-cigarette taxes in the USA, 2010–2020

2021 ◽  
pp. tobaccocontrol-2021-056865
Author(s):  
Chad Cotti ◽  
Erik Nesson ◽  
Michael F Pesko ◽  
Serena Phillips ◽  
Nathan Tefft
Keyword(s):  
Tax Rate ◽  
Excise Tax ◽  
Cigarette Taxes ◽  
The Public ◽  
Excise Taxes ◽  
Cigarette Tax ◽  
The Usa ◽  
Internet Searches ◽  
State And Local ◽  
The Relationship

IntroductionE-cigarette taxes have been enacted by 30 states through April 2020. E-cigarette tax schemas vary, in contrast to cigarette taxes in the USA that are levied almost exclusively as excise taxes per pack. Some states use excise taxes on liquid and containers, others ad valorem taxes on wholesale prices and others sales taxes. It is therefore difficult to understand the relative magnitudes of these e-cigarette taxes and the overall e-cigarette tax size relative to the cigarette tax size.ObjectiveTo create and publish a database of state and local quarterly e-cigarette taxes from 2010 to 2020, standardised as the rate per millilitre of fluid.MethodsUsing Universal Product Code-level e-cigarette sales from the NielsenIQ Retail Scanner Data along with e-cigarette product characteristics collected from internet searches and visits to e-cigarette retailers, we develop a method to standardise e-cigarette taxes as an equivalent average excise tax rate measured per millilitre of fluid.ResultsIn 2020, the average American resided in a location with $3.08 in cigarette taxes and $0.34 in e-cigarette taxes (assuming 1 pack=0.7 fluid mL).ConclusionsThe public availability of this state and local standardised e-cigarette tax data will allow tobacco control researchers to study the relationship between e-cigarette taxes and tobacco and related outcomes more effectively.

scholarly journals The Use of Excise Taxes to Reduce Tobacco, Alcohol, and Sugary Beverage Consumption

2019 ◽  
Vol 40 (1) ◽  
pp. 187-201 ◽  
Author(s):  
Frank J. Chaloupka ◽  
Lisa M. Powell ◽  
Kenneth E. Warner
Keyword(s):  
Social Consequences ◽  
Current Status ◽  
Noncommunicable Diseases ◽  
Excessive Alcohol Consumption ◽  
Excise Tax ◽  
Global Epidemic ◽  
Excise Taxes ◽  
Productivity Losses ◽  
Sweetened Beverages ◽  
The Impact

In countries around the world, tobacco use, excessive alcohol consumption, and consumption of sugar-sweetened beverages (SSBs) are significant contributors to the global epidemic of noncommunicable diseases. As a consequence, they contribute, as well, to excess health care costs and productivity losses. A large and growing body of research documents that taxes specific to such products, known as excise taxes, reduce consumption of these products and thereby diminish their adverse health consequences. Although such taxation has historically been motivated primarily by revenue generation, governments are increasingly using these taxes to discourage unhealthy consumption. We review the global evidence on the impact of taxes and prices on the consumption of these products and the health and social consequences. We then evaluate arguments commonly raised against these taxes, identify best practices in excise tax policy, and conclude with a summary of the current status of tobacco, alcohol, and SSB excise taxes globally.

Crossing the Line: Direct Estimation of Cross-Border Cigarette Sales and the Effect on Tax Revenue

2008 ◽  
Vol 8 (1) ◽  
Author(s):  
Lesley Chiou ◽  
Erich Muehlegger
Keyword(s):  
Choice Model ◽  
Policy Issue ◽  
Tax Avoidance ◽  
Border Crossing ◽  
Tax Revenue ◽  
Excise Tax ◽  
Excise Taxes ◽  
Cross Border ◽  
Public Policy Issue ◽  
Demand Models

Abstract Differences in excise taxes across jurisdictions create incentives for consumers to cross the border and to purchase in lower-tax jurisdictions. This paper introduces a discrete choice model to examine tax avoidance and state border crossing in the market for cigarettes. We exploit a rich dataset of consumer location choices and demographics to estimate a consumer's tradeoff between distance and price when choosing a location to maximize utility. Using the estimates from our location and demand models, we reconsider a recent public policy issue among states and simulate tax avoidance under alternative cigarette excise tax levels.

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