Die Replik räumt eine Reihe von Missverständnissen aus. Sie verteidigt das ökonomisches Argumentieren auf der Grundlage der Inzidenzanalyse gegenüber einer ökonomischen Intuition, die sich ausschliesslich auf die Theorie der optimalen Besteuerung stützt. Sie begrüsst den Beitrag von...

Command-and-control measures, despite their inefficiencies, are still the standard in environmental policy. This might be due to the fact that command-and-control instruments prevent monetary redistribution between sectors and households and leave property rights on remaining pollution with the...

Given the USA`s refusal to ratify there is little hope for the Kyoto agreement on curbing CO2 emissions. This paper thus pledges for a national energy policy beyond Kyoto based on local external effects stemming from the combustion of fossil fuels. Due to varying external effects a national...

This paper studies the conditions under which a green tax reform not only benefits the environment but also enhances the efficiency of the tax system. The focus is on the consequences of international factor mobility for the scope of a double dividend. The investigation of the double-dividend...

In Switzerland, there are substantial cantonal differences in per capita cost of the mandatory health care system. The present paper breaks these differences down into price and quantity effects revealing both, a large quantity and a somewhat smaller price variance across cantons. As a...

This study analyses the cost-effectivness of different measures to improve local air quality. To determine the effectivness a special index for air pollution is used. The results show a considerable variation of the efficiency of the examined measures. All the efficient measures are very...

This present paper analyzes an energy tax reform that exempts the energy-intensive export sector from paying the energy tax and uses the additional revenue to cut existing taxes in all sectors. To that end, a two sector two factor model of an open economy that is small on the import side but not...

The present paper analyzes the consequences of a consumption tax reform for the export sector. In particular, it offers an explanation why exporters support such a reform although economic theory basically predicts trade neutrality. To this purpose, the basic neoclassical model is replaced with...

The burning of fossil fuels not only causes CO2 emissions but at the same time impairs local environmental quality such as ambient air quality. The present paper analyzes the possible distortion arising from international trade in CO2 emissions when local externalities persist. It is...

The present paper applies a theoretical two-sector three-factor model to analyze a variety of energy tax reforms with the common feature of at least partly exempting the energy-intensive export sector from the tax. As a result, all scenarios with exemptions reduce energy less than the...