Policies are made and pursue their goals through policy instruments. Furthermore, policy
instruments have become a relevant topic in many policy fields due to their theoretical and …

Policy studies to date have focused almost exclusively on the “good” side of policy
formulation, that is, dealing with concerns around ensuring that knowledge is marshalled …

Gasoline taxes can be employed to correct externalities from automobile use and to raise
government revenue. Our understanding of the optimal gasoline tax and the efficacy of …

Targeted price subsidies create a gap between subsidized and unsubsidized prices. The
resulting dual pricing can lead to arbitrage opportunities where intermediaries divert …

Governments have become increasingly interested in the 'explosion'of research into
taxpayer behaviour. This article briefly reviews two main theories of tax compliance …

We examine the effects of Russia's 2001 flat rate income tax reform on consumption,
income, and tax evasion. We use the gap between household expenditures and reported …

The incidence of taxes on consumers and producers plays a central role in evaluating
energy tax policy, yet the literature testing the main predictions of the tax incidence model is …

Policy failures are often assumed to be unintentional and anomalous events about which
well-intentioned governments can learn why they occurred and how they can be corrected …

We study how changes in energy input costs for US manufacturers affect the relative welfare
of manufacturing producers and consumers (ie, incidence). We also develop a methodology …

In simple models, the incidence of a tax is independent of the identity of the remitting party.
We illustrate that this prediction fails to hold if opportunities for evasion differ across …