Étude sur la régressivité des taxes sur les cigarettes au Canada durant la période 1997-2009.

Rapport de recherche présenté à la Faculté des arts et des sciences en vue de l'obtention du grade de Maîtrise en sciences économiques.

The Taxation of Nonrenewable Natural Resources

We provide an analytical overview of the distortionary eff ects of some common forms of taxes faced by the nonrenewable resources sector of the economy. In the category of taxes meant speci fically to capture the resource rent, we look at a speci c severance tax, an 'ad valorem' severance tax, a profi t tax and a 'lump-sum' tax, with emphasis on their e ffects on the extraction decisions over time and on the initial reserves to be developed. In the category of taxes meant for all sectors of the economy, we look at the corporate income tax and its special provision for the resource sector in the form of a depletion allowance, with emphasis on the eff ects on the intra-industry resource extraction decisions and on the inter-industry allocation of investment.

Modeling the Transport Sector: The Role of Existing Fuel Taxes in Climate Policy

Existing fuel taxes play a major role in determining the welfare effects of exempting the transportation sector from measures to control greenhouse gases. To study this phenomenon we modify the MIT Emissions Prediction and Policy Analysis (EPPA) model to disaggregate the household transportation sector. This improvement requires an extension of the GTAP data set that underlies the model. The revised and extended facility is then used to compare economic costs of cap-and-trade systems differentiated by sector, focusing on two regions: the USA where the fuel taxes are low, and Europe where the fuel taxes are high. We find that the interplay between carbon policies and pre-existing taxes leads to different results in these regions: in the USA exemption of transport from such a system would increase the welfare cost of achieving a national emissions target, while in Europe such exemptions will correct pre-existing distortions and reduce the cost.

Estudi de laboratori sobre la influència de baixes taxes d'alcoholèmia en l'execució de tres tasques d'atenció visual : implicacions per a la seguretat vial. 'Estudio de laboratorio sobre la influencia de bajas tasas de alcoholemia en la ejecución de tres tareas de atención visual : implicaciones para la seguridad vial'.

Ofrecer una revisión crítica del campo temático determinado por el trimonio atención, alcohol y conducción. Evaluar si alcoholemias entre 0,5 y 0,8 afectan a la precisión y a la rapidez al ejecutar una tarea de atención visual focalizada, una de atención sostenida y una de cambio de disposición atencional. 72 sujetos estudiantes voluntarios de la Universitat de les Illes Balears: 36 varones y 36 mujeres. Aplicación de un diseño de medidas repetidas respecto al factor condición. Se consideran como variables independientes la condición (con alcohol o placebo), el sexo y la práctica (medida según el balanceo). Las variables dependientes son el número de errores y el tiempo de reacción en tres tareas atencionales, así como las expectativas y el rendimiento percibido. Los instrumentos utilizados fueron la ANT (Amsterdam Neuropsychological Tasks de Sonneville, 1997) y el etilómetro evidencial Drager Alcotest 7110 MKIII. Para el análisis de datos se utilizaron sendos AVAR 2x2x2 así como las correspondientes pruebas no paramétricas. Las alcoholemias investigadas afectan a la rapidez y a la precisión en las tareas de atención concentrada y de atención sostenida y a la rapidez en la de cambio de disposición atencional. En todos los casos se pone de manifiesto un efecto en la práctica. Las alcoholemias investigadas disminuyen las expectativas y el rendimiento percibido. Las alcoholemias entre 0,5 y 0,8 gr/l afectan a la ejecución de las tres tareas de atención visual. La práctica es un factor muy a tener en cuenta, dado que contrarresta o invierte los efectos del alcohol. Las alcoholemias investigadas pueden resultar un riesgo en la conducción. Las diferencias interindividuales halladas apuntan a la necesidad de inducir pruebas comportamentales en la evaluación de los efectos del alcohol en los conductores. En cuanto al factor sexo, las mujeres son más precisas en la tarea de atención concentrada y los hombres son más rápidos en la de cambio de disposición atencional. En la tarea de atención sostenida, las alcoholemias investigadas afectan a la sensibilidad y al criterio de respuesta.

Pesticides, preference heterogeneity and environmental taxes

In this paper we present results from two choice experiments (CE), designed to take account of the different negative externalities associated with pesticide use in agricultural production. For cereal production, the most probable impact of pesticide use is a reduction in environmental quality. For fruit and vegetable production, the negative externality is on consumer health. Using latent class models we find evidence of the presence of preference heterogeneity in addition to reasonably high willingness to pay (WTP) estimates for a reduction in the use of pesticides for both environmental quality and consumer health. To place our WTP estimates in a policy context we convert them into an equivalent pesticide tax by type of externality. Our tax estimates suggest that pesticide taxes based on the primary externality resulting from a particular mode of agricultural production are a credible policy option that warrants further consideration.

Effects of beverage alcohol taxes and prices on drinking: a meta-analysis of 1003 estimates from 112 studies

Aims: We conducted a systematic review of studies examining relationships between measures of beverage alcohol tax or price levels and alcohol sales or self-reported drinking. A total of 112 studies of alcohol tax or price effects were found, containing 1003 estimates of the tax/price–consumption relationship. Design: Studies included analyses of alternative outcome measures, varying subgroups of the population, several statistical models, and using different units of analysis. Multiple estimates were coded from each study, along with numerous study characteristics. Using reported estimates, standard errors, t-ratios, sample sizes and other statistics, we calculated the partial correlation for the relationship between alcohol price or tax and sales or drinking measures for each major model or subgroup reported within each study. Random-effects models were used to combine studies for inverse variance weighted overall estimates of the magnitude and significance of the relationship between alcohol tax/price and drinking. Findings: Simple means of reported elasticities are -0.46 for beer, -0.69 for wine and -0.80 for spirits. Meta-analytical results document the highly significant relationships (P < 0.001) between alcohol tax or price measures and indices of sales or consumption of alcohol (aggregate-level r = -0.17 for beer, -0.30 for wine, -0.29 for spirits and -0.44 for total alcohol). Price/tax also affects heavy drinking significantly (mean reported elasticity = -0.28, individual-level r = -0.01, P < 0.01), but the magnitude of effect is smaller than effects on overall drinking. Conclusions: A large literature establishes that beverage alcohol prices and taxes are related inversely to drinking. Effects are large compared to other prevention policies and programs. Public policies that raise prices of alcohol are an effective means to reduce drinking.