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Illicit dealings: Fossil fuel subsidy reforms and the role of tax evasion and smuggling
https://doi.org/10.24545/00001563
https://doi.org/10.24545/0000156316db06d3-1804-4acd-b2d8-bd6c068d95e2
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
DP17-05.pdf (1.4 MB)
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| Item type | ディスカッションペーパー / Discussion Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2017-07-04 | |||||||||
| タイトル | ||||||||||
| タイトル | Illicit dealings: Fossil fuel subsidy reforms and the role of tax evasion and smuggling | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | eng | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Fossil fuel subsidies | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | reform | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | tax evasion | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | smuggling | |||||||||
| 資源タイプ | ||||||||||
| 資源タイプ | technical report | |||||||||
| ID登録 | ||||||||||
| ID登録 (DOI) | 10.24545/00001563 | |||||||||
| ID登録タイプ | JaLC | |||||||||
| 著者 |
RENTSCHLER, Jun E.
× RENTSCHLER, Jun E.
× HOSOE, Nobuhiro
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| 著者別名 | ||||||||||
| 識別子Scheme | WEKO | |||||||||
| 識別子 | 8474 | |||||||||
| 姓名 | 細江, 宣裕 | |||||||||
| 言語 | ja | |||||||||
| 著者所属 | ||||||||||
| 値 | University College London, Institute for Sustainable Resources, UK; 政策研究大学院大学 / National Graduate Institute for Policy Studies; Oxford Institute for Energy Studies, Oxford, UK | |||||||||
| 著者所属 | ||||||||||
| 値 | 政策研究大学院大学 / National Graduate Institute for Policy Studies | |||||||||
| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | This study develops a computable general equilibrium model for Nigeria to study the impact of fossil fuel subsidy reform - and energy taxes - on key economic parameters, including consumption, income distribution, tax incidence, and fiscal efficiency. The model also examines the role of informality, tax evasion, and fuel smuggling, and shows that these factors can substantially strengthen the argument in favour of subsidy reform. The study shows that redistributing revenues from subsidy reform using uniform cash transfers has a strong progressive (i.e. pro-poor) distributional effect. Moreover, redistributing reform revenues by cutting pre-existing labour taxes not only increases fiscal effciency, but also reduces the welfare losses associated with tax evasion, which in turn reduces the welfare costs of reform by up to 40%. Regardless of the method of revenue redistribution, reducing subsidies diminishes the incentives for fuel smuggling, and hence the welfare losses associated with it. | |||||||||
| 内容記述 | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | The authors gratefully acknowledge that this work was supported by a JSPS KAKENHI Grant (No. 16K03613). | |||||||||
| 発行年 | ||||||||||
| 値 | 2017-07 | |||||||||
| 書誌情報 |
en : GRIPS Discussion Papers Report No. DP17-05, 発行日 2017-07-04 |
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| 出版者 | ||||||||||
| 出版者 | GRIPS Policy Research Center | |||||||||
| 言語 | en | |||||||||
| 関連サイト | ||||||||||
| 関連タイプ | isIdenticalTo | |||||||||
| 識別子タイプ | URI | |||||||||
| 関連識別子 | https://ideas.repec.org/p/ngi/dpaper/17-05.html | |||||||||
| 関連名称 | https://ideas.repec.org/p/ngi/dpaper/17-05.html | |||||||||
| 著者情報 | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | https://www.grips.ac.jp/list/jp/facultyinfo/hosoe_nobuhiro/ | |||||||||
| 著者版フラグ | ||||||||||
| 出版タイプ | AM | |||||||||
| 出版タイプResource | http://purl.org/coar/version/c_ab4af688f83e57aa | |||||||||
