for 2000–2003. By applying alternative rules of taxation, revenues according to different tax rate structures are deduced …. When introducing the tax rate structures proposed by the federal government, the average tax rate is reduced, but the … marginal tax rates on average are lower only in the short run. …

Green tax reform is unpopular because, typically, the poor are hurt most by the higher prices of carbon …-intensive commodities. If revenues from a carbon tax are recycled, it may be feasible to gain popular support for green tax reform. To … investigate this, we estimate an EASI demand system from German household data and a labour supply schedule, using wage data, and …

demand system we have chosen more suitable than other methods found in the extant literature. We find that a carbon tax … mitigating the regressive effects of the tax increase. …

We examine the lifetime incidence and intergenerational distributional effects of an economywide carbon tax swap using … fundamental choices in policy design including (1) the level of the initial carbon tax, (2) the growth rate of the carbon tax … before the tax is introduced experience smaller welfare losses, or even gain, relative to future generations. For …

We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is … adjusted for the effects of tax reforms. We estimate long-run elasticities that are substantially lower than in comparable … to tax base changes than other studies and a dynamic reaction pattern spanning several years, which can be explained, for …