Alcohol
1988; Elsevier BV; Volume: 28; Issue: 1 Linguagem: Inglês
10.1016/0304-3878(88)90012-0
ISSN1872-6089
AutoresSimon Musgrave, Nicholas Stern,
Tópico(s)Taxation and Compliance Studies
ResumoOur first objective, is the investigation of the determinants of recorded demand for alcohol, and particularly arrack, in terms of price and income elasticities, taxation and household characteristics. Second, we develop an analysis of some simple theoretical aspects of the revenue system in Karnataka, involving the auction of the monopoly right to sell legally in a district. This leads to an examination of the theory of taxation in spatial and non-spatial oligopoly. Third, we combine these different elements to comment on policy in Karnataka. We hope to demonstrate some techniques and provide insights which can be productively used for a range of important problems in taxation and demand estimation for developing countries.
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