The majority of the UK population is either overweight or obese. A high intake of sugary beverages has been suspected to be one of the contributing factors to excess weights. Health economists, nutritionists and doctors are calling for the UK to follow the example of other European countries and introduce a tax on soft drinks. This study uses household level scanner data on beverage purchases i...

Policies to mitigate greenhouse gas emissions are likely to increase the prices for fossil fuel based energy. Higher energy prices would raise farmers' expenditure on machinery fuels, irrigation water, farm chemicals, and grain drying. To compute the economic net impacts of increased farm input costs on agricultural production after market adjustment, we employ a price endogenous sector model f...

The current pricing mechanism for carbon in the EU, the EU emissions trading system, only covers 40 percent of emissions. Carbon taxation currently plays no role. The Commission has recently proposed to revise the energy tax system in the EU to include a carbon tax component. This paper evaluates the Commission proposal and considers the possible expansion of the EU carbon pricing base either b...

T he main aim of this paper is analyzing the relationship between tax evasion and the monitoring expenditure on tax collectionin Iran. For doing so, we have used a simulation model for determining optimal level of monitoring expenses on tax collection. The results showed that, a greater portion of government expenses must be allocated to monitor the tax collection, although do this reduces...

BACKGROUND Some governments have recently shown a willingness to introduce taxes on unhealthy foods and drinks. In 2011, the Irish Minister for Health proposed a 10% tax on sugar sweetened beverages (SSBs) as a measure to combat childhood obesity. Whilst this proposed tax received considerable support, the Irish Department of Finance requested a Health Impact Assessment of this measure. As part...

Carbon tax is an effective option for internalizing climate change and correcting market failure, an optimal set of carbon taxes can result in superior carbon mitigation. Then what is the optimal trajectory of carbon tax under various carbon-constrained scenarios, and what are the impacts of carbon controls on the economy and performance of carbon-free technologies are important questions to be...

The choice of mechanism for allocating tradable emissions permits has important efficiency and distributional effects when tax and trade distortions are considered. We present different rules for allocating carbon allowances within sectors (lump-sum grandfathering, outputbased allocation [OBA], and auctioning) and among sectors (historical emissions and value-added shares). Using a partial equi...

The environmental sustainability has grasped tremendous attention of the government in recent years and different policies have been proposed and implemented to address this issue. One of the most widespread policies to foster environmental sustainability is the government’s supports for the purchases of hybrid vehicles. The Energy Policy Act of 2005 provides tax credits amounting to $3000 at m...