Distribution of Tax Burden in the Gas Sector in Europe Cover Image

Разпределение на данъчната тежест в газовия сектор в Европа
Distribution of Tax Burden in the Gas Sector in Europe

Author(s): Yuli Radev
Subject(s): Economy
Published by: Институт за икономически изследвания при Българска академия на науките
Keywords: JEL: С23; Н21; Q33; R22

Summary/Abstract: Traditionally the distribution of the tax burden among the consumers and manufacturers of whichever goods is analyzed using the Marshall’s partial equilibrium model of market. Because of the prevailing role of the long-term contracts in trading with natural gas, the use of only market model is not sufficient. A specific model based on the contracting process should be developed. In this model the spot markets remain a significant factor in the distribution of the tax burden, but mostly with their impact on ex post power of contracting.

  • Issue Year: 2013
  • Issue No: 2
  • Page Range: 109-130
  • Page Count: 22
  • Language: Bulgarian