Study

The impact of alternative tax structures on government revenue

On behalf of an international company, we have conducted an empirical study, suitable for publication, into how different excise duty structures affect government tax revenue.

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Background

An international company took the view that certain excise duty structures are fiscally superior and lead to higher government revenue. In order to present this view credibly in the political debate, it had to be independent and backed by scientific evidence.

Our Approach

  • 1

    Refining the research question and compiling a panel dataset covering several countries and years.

  • 2

    Econometric analysis of the impact of different tax structures on tax revenue.

  • 3

    Preparation as an academic manuscript and support throughout the publication process.

Result

The result was a scientifically sound paper demonstrating how the structure of excise duties influences tax revenue and under what conditions certain tax designs are fiscally superior. This enabled the company to contribute a perspective to the regulatory debate that is perceived as independent scientific evidence – and thus carries significantly more weight.