by Allen Blackman, Rebecca Osakwe, Francisco Alpízar
- We use household survey data and income-outcome coefficients to analyze fuel tax incidence in Costa Rica. We conclude that distributional concerns need not rule out using fuel taxes to address pressing public health and safety problems, particularly if gasoline and diesel taxes can be differentiated.
Blackman, A., R. Osakwe and F. Alpízar (2009). "Fuel Tax Incidence in Developing Countries: The Case of Costa Rica." RFF Discussion Paper 09-37, Oct 2009.
