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Missing miles: Evasion responses to car taxes
(Elsevier, 2020)
We study a tax evasion response to car taxes in Finland, where used car importers overstate the mileage to reduce tax liability. First, we develop a tax evasion measure by comparing reported mileage upon import with ...
The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data
(Elsevier, 2022)
We use station-level price data and a significant diesel-fuel carbon tax reform to study who bears the economic burden of fuel carbon taxes. We use a difference-in-differences strategy to estimate the pass-through of the ...
Studying fuel and car tax policies using microdata: evidence from Finland, Sweden and Norway
(Valtioneuvoston kansliaPrime Minister's Office, 2018-12-17)
This report examines fuel and car tax policies using microdata for Finland, Sweden and Norway. In terms of fuel taxes, we analyze the degree of heterogeneity in diesel tax pass-through in Finland and the distributional ...
Missing Miles: Evasion Responses to Car Taxes
(Valtion taloudellinen tutkimuskeskus, 2019-10-03)
We study a tax evasion response to car taxes in Finland, where used car importers overstate the mileage to reduce tax liability. First, we develop a tax evasion measure by comparing reported mileage upon import with ...