2026-06-01T02:23:26Zhttps://riuma.uma.es/rest/oai/requestoai:riuma.uma.es:10630/74762026-02-03T12:14:32Zcom_10630_2254col_10630_37959
RIUMA. Repositorio Institucional de la Universidad de Málaga
author
Mariuzzo, Franco
author
Bennato, Anna Rita
author
Walsh, Paul
2014-05-06T12:06:18Z
2014-05-06T12:06:18Z
2014-05-06
http://hdl.handle.net/10630/7476
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 and CO2 emissions. Accounting for this type of taxation we develop a simple theoretical model looking at the interaction of the taxation system with the product quality and cost efficiency in an oligopolistic market. We study its incidence on producers and consumers. Using a panel dataset on new cars sold in Ireland for the period 2004-2008, we test our predictions relying on the estimated primitives of demand and pricing. Then, a counterfactual simulation is used to numerically assess the impact of differentiated versus homogeneous ad-valorem taxation and the possibility of tax over-shifting. We show how the asymmetries relate to the two alternative types of ad-valorem of taxation.
eng
Automóviles - Impuestos
Differentiated taxation in imperfectly çompetitive markets: Evidence from the irish automobile market
conference output
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URL
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application/pdf
franco mariuzzo.pdf
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https://riuma.uma.es/bitstreams/77079c83-3a13-4bd0-bb80-2b2c6b704e62/download
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franco mariuzzo.pdf.txt