The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors....

This paper examines the possibility of ascertaining the welfare changes that occur when a consumption tax replaces an equal-yield income tax. It finds that those with saving/income ratios greater than the social saving/income ratio under the income tax will surely benefit and those with ratios...

The Icelandic government has launched a review of the tax system, with a view to improving its income redistribution, growth orientation, and efficiency features, as well as increasing its revenue mobilization potential. It aims at minimizing detrimental effects on employment and growth, and at...

Compared with its U.S. and U.K. counterparts, the Labor Tax Credit (LTC) is likely to have more limited effects on incentives for primary-earners to enter the labor force, because of the smaller size of the credit. Any significant increase in the LTC to strengthen its effect on the still large...

This Selected Issues paper examines conditions in Colombian labor markets, which present a big challenge to the country. At end-2004, the unemployment rate amounted to 12 percent, and about one-third of the labor force was considered underemployed. The paper reviews labor market developments...

Based on the economic literature, various policy measures and institutions in the product and labor markets that increase growth and employment are studied. From a cross-country approach, this study finds a significant relationship between Vertical Fiscal Imbalances (VFIs) and fiscal performance...

Welche fachlichen Qualifikationen brauchen Unternehmen, damit sie die Transformation hin zu einer Green Economy gut meistern und Wettbewerbsvorteile haben? Werden Spezialisten benötigt oder gar neue Berufe entstehen? Dies sind die zentralen Fragen, mit denen sich dieses Papier beschäftigt. Es...

On 17th December 2008 the German Federal Cabinet adopted the German Strategy for Adaptation to Climate Change (DAS). This Strategy highlights areas likely to be affected by climate change or which already show evidence of impacts, as well as basic options for a possible approach and the...

In einer vertiefenden Analyse zu Umweltschutz und Innovation (DIW, FhG-ISI, Roland Berger, 2007) sind in einer angebotsorientierten Sicht die Marktpotentiale ausgewählter ökologischer Handlungsfelder charakterisiert worden. Für die valide Einschätzung der Entwicklung ist die Einbeziehung von...

Deutsche Unternehmen haben im Jahr 2008 potenzielle Umweltschutzgüter im Wert von knapp 75 Mrd. Euro produziert, dies sind 5,7 Prozent der gesamten Industriegüterproduktion. Von 2005 bis 2008 stieg das Produktionsvolumen um fast 37 Prozent. Besonders dynamisch entwickelten sich die...