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Distribution of Tax Burden in the Gas Sector in Europe

Yuli Radev

Economic Studies journal, 2013, issue 2, 109-130

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.

JEL-codes: C23 H21 Q33 R22 (search for similar items in EconPapers)
Date: 2013
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