Showing 1 - 10 of 121
Persistent link: https://www.econbiz.de/10011507300
The EU has a consolidated climate and energy regulation: it played a pioneering role by adopting a wide range of climate change policies and establishing the first regional Emission Trading Scheme (EU ETS). These policies, however, raise several concerns regarding both their environmental...
Persistent link: https://www.econbiz.de/10011457751
This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with the...
Persistent link: https://www.econbiz.de/10012929954
Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development …? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We … are similar at about 12¾ percent of GDP. For the contemporary dataset we find that a country just above the threshold will …
Persistent link: https://www.econbiz.de/10012965069
This paper revisits the relationship between labour taxation and international trade, focusing on the role of domestic …
Persistent link: https://www.econbiz.de/10012607909
This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition
Persistent link: https://www.econbiz.de/10012781971
The level and composition of public expenditures and revenues both have implications for economic development, as shown … distribution-friendly expenditures in a crisis. …
Persistent link: https://www.econbiz.de/10012302041
tax rates across countries. In this paper I explore the interaction between multinational taxation and abatement …
Persistent link: https://www.econbiz.de/10011596936
Climate change economics mostly neglects sizeable interactions of carbon pricing with other fiscal policy instruments. Conversely, public finance typically overlooks the effects of future decarbonization efforts when devising instruments for the major goals of fiscal policy. We argue that such a...
Persistent link: https://www.econbiz.de/10010508515