• Efficient taxation of fuel and road use 

      Bjertnæs, Geir H. M. (Discussion papers;905, Working paper, 2019-04)
      This study calculates efficient taxes on fuel and road use designed to combat driving related externalities. The study shows that the efficient road user charge on fuel is below the marginal mileage-related damage to prevent ...
    • The marginal (opportunity) cost of public funds 

      Bjertnæs, Geir H. M. (Discussion Paper;No. 925, Working paper, 2020-04)
      Several studies show cases where the Samuelson rule holds, or where the marginal cost of public funds (MCF) equals one within optimized tax systems. The conditions for the original Samuelson rule to hold in these studies ...
    • Taxation of fuel and vehicles when emissions are constrained 

      Bjertnæs, Geir H. M. (Discussion Paper;No. 949, Working paper, 2021-03)
      A tax on fuel combined with tax exemptions or subsidies for fuel-efficient vehicles is implemented in many countries to fulfill the Paris agreement and to curb mileage-related externalities from road traffic. The present ...
    • The efficient combination of taxes on fuel and vehicles 

      Bjertnæs, Geir H. M. (Discussion Papers;No. 867, Working paper, 2017-10-17)
    • The marginal cost of public funds in large welfare state countries 

      Bjertnæs, Geir H. M. (Discussion Papers;No. 879, Working paper, 2018-06-29)
      The marginal cost of public funds (MCF) is substantial in generous welfare state countries according to Kleven and Kreiner (2006). Their main estimate for the Danish economy exceeds 2 mainly because taxation distorts ...