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Seit 2011 werden Flugreisen von inländischen Standorten mittels der Luftverkehrsteuer belastet. Im DSi-kompakt Nr. 1 wird erläutert, warum die Luftverkehrsteuer ihre auferlegten Ziele nicht erreichen kann. So ist sie weder zur Sicherung ausreichender Steuereinnahmen geeignet noch mit einer...
Persistent link: https://www.econbiz.de/10010195526
Persistent link: https://www.econbiz.de/10009615761
We use a model of domestic and international tourist numbers and flows to estimate the impact of the recent and proposed changes in the Air Passenger Duty (APD) of the United Kingdom. We find that the recent doubling of the APD has the perverse effect of increasing carbon dioxide emissions,...
Persistent link: https://www.econbiz.de/10003449254
A simulation model of international tourist flows is used to estimate the impact of a carbon tax on aviation fuel. The effect of the tax on travel behaviour is small: A global $1000/tC would change travel behaviour to reduce carbon dioxide emissions from international aviation by 0.8%. This is...
Persistent link: https://www.econbiz.de/10003396562
The tax incidence is central to the effectiveness of taxation. In this paper, I examine the pass-through rate of an air passenger tax to airfares. Additionally, I analyse its impact on passenger numbers, air transport capacity, and the interaction with supply and demand elasticity. For...
Persistent link: https://www.econbiz.de/10014484509
Deutschland eingeführt Luftverkehrsteuer. -- Mehrwertsteuer ; Verbrauchsteuern ; Luftverkehrsteuer ; Universaldienst …
Persistent link: https://www.econbiz.de/10009312208
Focusing on travel survey data from Germany, this paper investigates the determinants of automobile travel, with the …
Persistent link: https://www.econbiz.de/10003767479
This thesis is dedicated to the study of inductive environmental tax norms, one of the instruments with increasing propagation used for nature preservation. These norms are defined in this work as any tax norm that within its environmental policy guidance is able to induce certain behaviour of...
Persistent link: https://www.econbiz.de/10010517807
This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany … presumptive tax base erosion. Chapter 4 deals with several assessment studies on the ecological tax reform implemented in Germany … econometric input-output model and a recursive-dynamic computable general equilibrium (CGE) model. Both models show that Germany …
Persistent link: https://www.econbiz.de/10009657735
By using estimates from an Almost Ideal Demand System (AIDS), we investigate how the German energy tax on car fuels changes the private households-CO2 emissions, living standards, and post-tax income distribution. Our results show that the tax implies a trade-off between the aim to reduce...
Persistent link: https://www.econbiz.de/10010483410