This study addresses the challenging trade-off between maximizing environmental benefits
and ensuring social fairness in a domestic carbon tax context. Focusing on France, where …

Standard analysis of corporate income taxation assumes shareholders bear the burden of
taxes on rents. But recent research finds that firms share rents with workers, implying that …

This paper analyzes the distributional incidence of the excise tax on gasoline in Chile using
Household Budget Surveys. The incidence is calculated with respect to both income and …

This paper examines the implications of imposing a climate tax on food consumption in
Sweden combined with refunding of the tax revenues to farmers for selected agricultural …

The Productivity Commission reports that local governments in Australia perform an
important role through their provision of infrastructure, service delivery, and planning and …

The calculation of composite indicators and the derivation of respective rankings is a
common method used to benchmark countries or regions. However, although the statistical …

Economists have long been interested in the economicsof betting markets as exemplified by
the excellentsurvey articles by Sauer (1998) and Vaughan Williams (1999). This is perhaps …

This study examines the distributional impact of three types of lottery games operated by the
South Carolina Education Lottery (SCEL). We find significant sales variation by game type …

The purpose of this article is to estimate the redistributive effects of personal income tax (PIT)
in Slovenia and Croatia. The decomposition of the Gini coefficient developed by Aronson …

The mileage-based user fee (MBUF) is a leading alternative to the gasoline tax. Instead of
taxing gasoline consumption, the MBUF would directly tax drivers based on their vehicle …