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[{"key": "dc.contributor.advisor", "value": "Hyytinen, Ari", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Palanne, Kimmo", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2018-08-06T07:21:05Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2018-08-06T07:21:05Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2018", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/59095", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Huolimatta siit\u00e4, ett\u00e4 liikennepolttoaineverotus on mahdollisesti eritt\u00e4in tehokas tapa v\u00e4hent\u00e4\u00e4 autoilusta johtuvia hiilidioksidip\u00e4\u00e4st\u00f6j\u00e4, verotusta usein vastustetaan, koska sit\u00e4 pidet\u00e4\u00e4n regressiivisen\u00e4. Huoli regressiivisyydest\u00e4 perustuu siihen, ett\u00e4 polttoainekulujen oletetaan muodostavan suuremman osan k\u00f6yhempien kotitalouksien kokonaiskulutuksesta. Tutkimusten mukaan polttoaineverotus on t\u00e4llaisen polttoaineiden kulutusosuuksien vertailun perusteella kuitenkin l\u00e4hes suhteellista kehittyneiss\u00e4 maissa. Tutkimuksissa toisaalta oletetaan, ettei veromuutosten seurauksena tapahtuvissa hinnanmuutoksissa esiinny alueellista vaihtelua. Verotuksen kohtaantoteorian ja aihetta k\u00e4sittelevien empiiristen tutkimusten perusteella erot kysynn\u00e4n ja tarjonnan hintajoustoissa sek\u00e4 markkinoiden kilpailullisuudessa voivat ilmet\u00e4 eroina veron l\u00e4pimenossa hintoihin (pass-through). Ep\u00e4symmetriset hintamuutokset ovat siis mahdollisia, ja niill\u00e4 voi olla merkitt\u00e4vi\u00e4 tulonjaollisia vaikutuksia. T\u00e4ss\u00e4 tutkielmassa tarkastellaan Suomessa 1.1.2012 tehdyn dieselveron korotuksen l\u00e4pimenon alueellista vaihtelua. Korotuksen suuruus oli huomattavat 10.55 sentti\u00e4 litralta ja vastasi dieselveron 29 prosentin nousua. Tutkielmassa k\u00e4ytetty huoltoasemakohtainen hinta-aineisto mahdollistaa hintavaikutusten analysoinnin postinumeroaluetasolla. K\u00e4ytt\u00e4en erilaisia difference-in-differences-mallispesifikaatioita l\u00e4pimeno oli tulosten perusteella noin 15 prosenttiyksikk\u00f6\u00e4 alhaisempaa rikkaimmilla, asuntojen hintojen perusteella varakkaimmilla, tiheimmin asutuilla sek\u00e4 kaupunkimaisimmilla alueilla verrattuna toisiin alueellisiin \u00e4\u00e4rip\u00e4ihin. Kasvaneet alueelliset hintaerot toisaalta tasoittuivat veromuutosta seuranneiden kahden tai kolmen vuoden aikana. Ottaen huomioon veromuutoksen suuruuden n\u00e4ill\u00e4 alueellisilla hintaeroilla kuitenkin todenn\u00e4k\u00f6isesti oli todellisia tulonjaollisia vaikutuksia, ja ne muuttivat polttoaineverotusta regressiivisemp\u00e4\u00e4n suuntaan.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Despite being potentially highly effective in curbing carbon dioxide emissions arising from motoring, taxes on transportation fuels often face public discontent for their perceived regressivity. While this concern originates from the presumption that fuel expenditure constitutes a larger share of total consumption among poorer households, most studies suggest that fuel taxes are nearly proportional in this sense in developed countries. However, the studies assume that the fuel price increases caused by tax raises exhibit no regional variation. According to the theory of tax incidence and the limited number of empirical studies delving into the matter, differences in the price elasticities of income and supply and the degree of competition might translate into heterogeneity in regional pass-through rates. Asymmetric price changes are thus plausible and may play a significant role in determining the distributional consequences of fuel taxation. This thesis studies the degree of heterogeneity in pass-through of the Finnish diesel tax raise implemented on January 1, 2012. The substantial raise of 10.55 euro cents per liter corresponded to a 29 percent increase in the excise tax on diesel. Using station-level fuel price data enables analyzing the asymmetricity in price responses at the postal code level. The results suggest that pass-through rates fell with regional income, wealth, proxied by house prices, population density and the degree of urbanization. Based on various difference-in-differences specifications, pass-through rates were approximately 15 percentage points lower in the richest, wealthiest, the most densely populated and the most urban areas compared to the other extremes. However, the regional price disparities were mitigated during the following two to three years. Nevertheless, considering the size of the tax raise, these regional differences likely had actual distributional implications and tilted fuel taxation to a more regressive direction.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Riitta Pitk\u00e4nen (rpitkane@jyu.fi) on 2018-08-06T07:21:05Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2018-08-06T07:21:05Z (GMT). No. of bitstreams: 0\n Previous issue date: 2018", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "81", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "eng", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "dieselvero", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "difference-in-differences", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "polttoaineverotus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "veron hintavaikutus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "verotuksen kohtaanto", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "diesel tax", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "fuel taxation", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "pass-through", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tax incidence", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Fuel tax incidence and the role of heterogeneous pass-through : evidence from Finland", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201808063733", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Kansantaloustiede", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Economics", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "2041", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "autoilu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "polttoainevero", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "verotus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "polttoaineet", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "motoring", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "fuel tax", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "taxation", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "fuels", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", 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