期刊名称：Finanzwissenschaftliche Diskussionsbeiträge / Finanzwissenschaftliches Forschungsinstitut, Universität Köln
印刷版ISSN：0945-490X
出版年度：2008
卷号：2008
出版社：Universität Köln
摘要：Luxembourg is on the winner’s side of tax competition in the field of excise duties
on goods as gasoline, cigarettes and coffee. The paper simulates revenues
from the taxation of petrol and diesel on the basis of the year 2005. Unlike other
studies of cross-border “tankering” we differentiate between four distinct consumer
groups: domestic consumption, fuel tourism, consumption of cross-border
commuters, and consumption of transit traffic. On the basis of the ensuing, extremely
volatile demand we construct a simple, empirically calibrated simulation
model for tax revenue and the Laffer-curve. We also look at the trade-off between
revenue maximation and climate protection – naturally with special emphasis
on the section of the Laffer-curve where both objects harmonise.
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