Search Results (3)

This paper incorporates more general cases with a new class of constantly adjusted concavity demand curves and includes three types of taxes. To verify the output symmetry under various forms of taxation, we simulate both linear and constant elasticity demand functions under the unit, demand ad valorem, and cost ad valorem taxes. If all the demand functions in the submarkets are linear, the total outputs are identical under both uniform pricing and third-degree price discrimination. Furthermore, if all the weak market demand curves are strictly “Robinson-concave” and all the strong market demand curves are strictly “Robinson-convex” or linear, then the total output under price discrimination exceeds that under uniform pricing, and vice versa. While different taxes lead to higher costs, the cost pass-through changes the prices of the products, and the change of total output still depends on the curvature of the demand curve. Therefore, the curvature of the demand curve remains the main determinant of changes in output. Our study provides a theoretical basis for market intervention in price discrimination. Full article

By originally integrating the structural decomposition analysis (SDA) into a computable general equilibrium (CGE) model, this paper simulates and analyzes the impact and mechanism of energy taxes on carbon emissions. Changes in carbon dioxide emissions, energy consumption structure, and other macroeconomic variables are investigated under different pre-set scenarios. The conclusion shows that the imposition of an ad valorem energy tax will indeed impact the production and consumption of enterprises. A higher tax rate leads to more pronounced reductions in carbon dioxide emissions. The carbon intensity effect is the dominant factor driving national carbon emissions and carbon emission intensity decline. Although the production structure effect and final demand effect play a role, their influences are relatively weak. While levying energy taxes, subsidies for personal income tax or corporate production tax can achieve double dividends. The progress of energy utilization technology is capable of increasing unit energy output and easing the negative impact of energy tax collection, and the gross national product may rise rather than fall. Under this circumstance, the production structure effect will play a greater role because the total demand coefficients of various industries for energy industry products will further decline. Only by levying energy taxes on coal and oil, exempting energy taxes on natural gas, or using energy tax revenue to subsidize investment in the natural gas industry can the government optimize the energy consumption structure. Subsidies will boost final demand for the natural gas mining and processing industry and increase the consumption share of natural gas, a cleaner energy source than coal and oil, which is critical in the current energy transition process. Full article

Background: Little is known about how policies and industry activities impact smokeless tobacco demand. We examined how tobacco control policies and retail promotion may affect smokeless tobacco sales. Methods: We used Nielsen market-level retail scanner data for smokeless tobacco sales in convenience stores in 30 US regions from 2005 to 2010. Tobacco policy variables, including excise taxes, state tobacco control program expenditures, and clean indoor air laws, were merged to Nielsen markets. We estimated regression models for per capita unit sales. Results: Higher cigarette tax was significantly associated with lower sales volume of smokeless tobacco. Sales of smokeless tobacco in markets with a weight-based SLT excise tax were higher than in markets with an ad valorem tax. A higher average product price was associated with decreased sales overall but results varied by package quantity and brand. Conclusions: This study observed that smokeless tobacco products were both complements and substitutes to cigarettes. Thus, smokeless tobacco may act as complements for some population segments and substitutes for others. A weight-based tax generally favors premium smokeless tobacco products. Full article