Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/203187 
Erscheinungsjahr: 
2018
Schriftenreihe/Nr.: 
IES Working Paper No. 08/2018
Verlag: 
Charles University in Prague, Institute of Economic Studies (IES), Prague
Zusammenfassung: 
This paper provides a general equilibrium theoretical model of alcohol taxation and empirically estimates this model. For this purpose, we use a model determined by both externality corrections and fiscal considerations as the tax increase is assumed to immediately change other governmental policies such as labour taxation or medical expenditures. The results of our analysis show that under the most of parametric scenarios the current Czech tax rate on beer and wine is below its optimal level and that the fiscal component has a significant impact on the optimal level of tax.
Schlagwörter: 
Alcohol
Beer
Wine
Czech Republic
Elasticity
Price
Social costs
Tax
JEL: 
H21
Q02
Q18
Dokumentart: 
Working Paper

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