Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Optimal taxation of intermediate goods in the presence of externalities: A survey towards the transport sector
Swedish National Road and Transport Research Institute, Society, environment and transport, Transport economics Stockholm.
2006 (English)Report (Other (popular science, discussion, etc.))
Abstract [en]

The paper surveys the literature on optimal taxation with emphasis on intermediate goods, or, more specific, freight (road) transport. There are two models frequently used, first, the one emanated from Diamond & Mirrlees' (1971) paper, where the production efficiency lemma made it clear that intermediate goods was not to be taxed. And, second, the Ramsey-Boiteux model where a cost-of-service regulation imposes a budget constraint for the regulated firm. In the latter model, in contrast to the first, freight transports (intermediate goods) are to be taxed in the Ramsey tradition, and thus trades the production efficiency lemma against a budget restriction. The paper also discusses welfare effects due to environmental tax reforms, with emphasis to what has become to known as the double dividend hypothesis. Finally, administrative costs in the context of optimal taxation is touched upon, a subject that is to a large degree repressed in optimal tax theory.

Place, publisher, year, edition, pages
Solna: Statens väg- och transportforskningsinstitut, 2006. , 43 p.
Series
CTS Working Paper, 2006:3
Keyword [en]
Tax, Optimization, External effect, Cost, Environment protection, Economics, Theory, Freight transport, Lorry
National Category
Economics
Research subject
Road: General works, surveys, comprehensive works, Road: Economics
Identifiers
URN: urn:nbn:se:vti:diva-673OAI: oai:DiVA.org:vti-673DiVA: diva2:669373
Available from: 2013-12-03 Created: 2013-12-03 Last updated: 2014-03-17Bibliographically approved

Open Access in DiVA

fulltext(291 kB)77 downloads
File information
File name FULLTEXT01.pdfFile size 291 kBChecksum SHA-512
e014b5a4416698a62d57f283c83a47ab70858480510464654c2de650ca77fc7186e2586fbc63cd05a087feebe3734170f257cb0079da8bbb6c1e3b3b568f6a11
Type fulltextMimetype application/pdf

Authority records BETA

Ahlberg, Joakim

Search in DiVA

By author/editor
Ahlberg, Joakim
By organisation
Transport economics Stockholm
Economics

Search outside of DiVA

GoogleGoogle Scholar
Total: 77 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 105 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf