Data for: Should we resurrect ‘TIPP flottante’ if oil price booms again? Specific taxes as fuel consumer price stabilizers

Abstract of associated article: As an answer to soaring oil prices, stabilization mechanisms based on specific taxes, such as the French ‘TIPP flottante’, have been discussed and introduced in some countries in early 2000s, but then soon abandoned. Our contribution aims at analyzing the excise pass-through and the cost shifting in a comprehensive European context to understand whether such a mechanism could actually reach its target. Our results show that, on average, fuel tax reductions are effective in stabilize consumer price, but the measure is particularly costly for public budgets.

关联论文摘要：为应对油价飙升，基于专项税收的稳定机制（如法国‘TIPP flottante’）曾于21世纪初在部分国家被讨论并引入，但很快便被废止。本文旨在通过全欧洲范围内的综合分析，探究消费税转嫁与成本转移机制，以研判此类机制是否能够达成其预设政策目标。研究结果表明，平均而言，燃油税减免可有效稳定消费者物价，但该政策举措会给公共财政带来沉重的额外负担。