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What explains attitudes towards tax levels? A multi-tax comparison
(2006)
We analyse Swedes’ opinions about the level of taxation for eleven different taxes to see what taxes people are most reluctant to and why. The most unpopular tax is the real estate tax, while the corporate tax is the least ...
The Complex Attitudes to Alcohol Taxation
(2006)
Alcoholic beverages are taxed at very different rates across the European Union, which implies extensive cross-border shopping. Therefore, there is an ongoing debate about harmonization of alcohol taxes among countries. ...
Puzzling tax attitudes and labels
(2006)
We find that through labeling one can significantly affect attitudes towards a tax. The gasoline tax meets a stronger reluctance than virtually the same tax when it is called the CO2 tax on gasoline.
The Importance of Habit Formation for Environmental Taxation
(2006)
We analyze how habit formation affects optimal environmental taxation, when consumption of a habitual good causes a negative external
effect on the environment. In a simple two-period model, we show that optimal taxation ...