CEIS-Tor Vergata is pleased to inform you that, on Friday November 28th, 2014 at 12.00 pm, Anna Rita Bennato (Oxford Brookes University) will present a paper on “Differentiated Taxation in Imperfectly Competitive Markets. Evidence from the Irish Automobile Market” ABSTRACT Vehicle Registration Tax (VRT) is an ad-valorem tax charged on the registration of all new cars in Ireland, which is differentiated according to the engine size of a car or CO2 emissions. Accounting for differentiated taxation we tailor a simple theoretical model to unravel the interaction between the taxation system and asymmetries in product quality and cost efficiency within an oligopolistic market. We study the pass-on of taxation on producers and consumers. Using a panel dataset on new cars sold in Ireland for the period 2004-2008 and a structural model, we test our predictions relying on the estimated primitives of demand and pricing. Then, a counterfactual simulation where homogeneous taxation is imposed, is employed to numerically assess the distortion on the incidence of taxation caused by the differentiated taxation, and highlight the mechanism of possible tax over-shifting. The Seminar will be held at the Faculty of Economics, University of Rome "Tor Vergata", B-building, 1° floor, room B Please, go to www.ceistorvergata.it for the complete list of seminars and events at CEIS. How to reach us: http://web.uniroma2.it/mobilita/index.html http://www.economia.uniroma2.it/area.asp?a=867 Barbara Piazzi __________ Informazioni da ESET NOD32 Antivirus, versione del database delle firme digitali 10773 (20141124) __________ Il messaggio è stato controllato da ESET NOD32 Antivirus. www.nod32.it |
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