The impact of tax burden overshifting on the Pigovian taxation  

Oleh:

Nerudová, Danuše ; Dobranschi, Marian

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Procedia - Social and Behavioral Sciences vol. 220 (May 2016), page 1-10.
Topik: Tax burden shifting; excise duties; Pigovian principle; tax overshifting
Fulltext: Procedia v220 Page 302.pdf (207.85KB)

Isi artikel

The objective of this paper is to analyze the impact of excise duty increases on the retail price of gasoline and diesel in the Czech Republic. This study is primarily concerned with the issue of tax burden shifting because of transport fuel excise duties. This paper analyses the tax shifting process by focusing on periodic excise duty increases to identify whether overshifting occurs and what the consequences are for the Pigovian principle of environmental taxation. The research results show that overshifting of tax burden occurs with gradual tax rate increases in selected countries. Therefore, this enables it to be emphasized that overshifting violates the rationale of corrective taxation, increasing the distortionary effects of environmental taxes and substantially decreasing taxes’ efficiency in pollution abatement.

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