Publisher: Nofima AS
Number of pages: 31
International Standard Numbers:
Open Access: green
This report discusses the incidence of taxes in general and the incidence of taxes in the fishing industry and its value chain.
Tax incidence is decided by the elasticity in the demand and supply. For our purpose we do not find previous studies that can fully help us estimate the incidence of taxes in the Norwegian fishing industry. Our study of the Norwegian export of salmon indicate that the increased export tax imposed on salmon entering the EU from 1997 to 2003 did not affect the margins or the profitability to trading firms. The incidence of the tax is likely to have been be partially exported and partially shared by farmers and processors.