Sarah E West Copyright (c) 2009 All rights reserved. http://works.bepress.com/sarah_west Recent documents in Sarah E West en-us Mon, 07 Sep 2009 07:46:59 PDT 3600 Open Space, Residential Property Values, and Spatial Context http://works.bepress.com/sarah_west/21 http://works.bepress.com/sarah_west/21 Mon, 07 Sep 2009 07:45:57 PDT Sarah E. West Emvironmental Policy, Developing Countries Valuation, Open Space Fiscal and Externality Rationales for Alcohol Policies http://works.bepress.com/sarah_west/19 http://works.bepress.com/sarah_west/19 Mon, 07 Sep 2009 07:42:34 PDT Alcohol taxes are typically justified as a means to address externalities from alcohol abuse and to raise government revenue. Prior literature has focused on measuring the Pigouvian tax but has paid little attention to the fiscal rationale. This paper presents an analytical and simulation framework for assessing the optimal levels, and welfare effects, of alcohol taxes and drunk driver penalties, accounting for both externalities and how policies interact with the broader fiscal system. Under plausible parameter values and recycling possibilities, the fiscal component of the optimal alcohol tax may be as large, or larger, than the externality-correcting component. Therefore, fiscal considerations can significantly strengthen the case for higher alcohol taxes. They also raise the welfare gains from alcohol taxes relative to those from drunk driver penalties, and they warrant differential taxation of individual beverages on an alcohol equivalent basis. Ian W. H. Parry I18 H21 H23 Equity Implications of Vehicle Emissions Taxes http://works.bepress.com/sarah_west/18 http://works.bepress.com/sarah_west/18 Mon, 07 Sep 2009 07:39:19 PDT Sarah E. West Environmental Policy in the Transportation Sector The Cost of Reducing Gasoline Consumption http://works.bepress.com/sarah_west/17 http://works.bepress.com/sarah_west/17 Mon, 07 Sep 2009 07:36:46 PDT Sarah E. West Environmental Policy in the Transportation Sector Energy Policy Environmental Issues in Latin America and the Caribbean http://works.bepress.com/sarah_west/16 http://works.bepress.com/sarah_west/16 Mon, 07 Sep 2009 07:32:46 PDT Sarah E. West Emvironmental Policy, Developing Countries Alcohol-Leisure Complementarity: Empirical Estimates and Implications for Tax Policy http://works.bepress.com/sarah_west/15 http://works.bepress.com/sarah_west/15 Mon, 07 Sep 2009 07:27:51 PDT Sarah E. West Optimal Tax Policy Optimal taxation and cross-price effects on labor supply: Estimates of the optimal gas tax http://works.bepress.com/sarah_west/12 http://works.bepress.com/sarah_west/12 Wed, 30 Apr 2008 13:07:11 PDT Sarah E. West Tax and Subsidy Combinations for the Control of Car Pollution http://works.bepress.com/sarah_west/11 http://works.bepress.com/sarah_west/11 Fri, 15 Feb 2008 10:19:08 PST Sarah E. West Market-based Policies for Pollution Control in Latin America http://works.bepress.com/sarah_west/10 http://works.bepress.com/sarah_west/10 Fri, 15 Feb 2008 10:17:45 PST Sarah E. West Empirical Estimates for Environmental Policy in a Second-Best Setting http://works.bepress.com/sarah_west/9 http://works.bepress.com/sarah_west/9 Fri, 15 Feb 2008 10:15:17 PST Sarah E. West Environmental Policy in the Transportation Sector