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Petroleum Taxation and Investment Behaviour
Osmundsen, Petter; Emhjellen, Magne; Johnsen, Thore; … - CESifo - 2014
Petroleum administration can be regarded as a principal-agent problem. The government allocates exploration and production rights to petroleum companies on behalf of the population. The government is the principal and the companies are agents. With the aim of capturing revenue for the state, the...
Persistent link: https://www.econbiz.de/10010948872
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Corporate Income Tax and Economic Distortions
Nicodème, Gaëtan J.A. - CESifo - 2008
As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency …, the effects of taxation on business location and foreign direct investment are the major sources of distortions. …. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic …
Persistent link: https://www.econbiz.de/10005094496
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The Role of Fiscal Instruments in Environmental Policy
Kosonen, Katri; Nicodème, Gaëtan J.A. - CESifo - 2009
Environmental protection is one of Europe's key values. The EU has set clear policy objectives to achieve its environmental goals. The EU has favoured market-based instruments, among which fiscal instruments to tackle the climate change problem. This paper takes a policy-making perspective and...
Persistent link: https://www.econbiz.de/10005013063
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Prices vs. Quantities and the Intertemporal Dynamics of the Climate Rent
Kalkuhl, Matthias; Edenhofer, Ottmar - CESifo - 2010
This paper provides a formal survey of price and quantity instruments for mitigating global warming. We explicitly consider policies’ impact on the incentives of resource owners who maximize their profits intertemporally. We focus on the informational and commitment requirements of the...
Persistent link: https://www.econbiz.de/10008596574
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Announcing is Bad, Delaying is Worse: Another Pitfall in Well-Intended Climate Policy
Jus, Darko; Meier, Volker - CESifo - 2012
It is frequently observed that the implementation of green policies is delayed compared to the initial announcement. Considering a setting with a representative monopolist extracting a non-renewable resource, we demonstrate that announcing a green policy, but then delaying its implementation, is...
Persistent link: https://www.econbiz.de/10010752787
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Direct Distribution of Rents and the Resource Curse in Iran: A Micro-econometric Analysis
Farzanegan, Mohammad Reza; Habibpour, Mohammad - CESifo - 2014
subsequent taxation in Iran. We use rich micro survey data covering more than 36,000 Iranian households in 2009. Our micro …
Persistent link: https://www.econbiz.de/10010781552
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Optimum Commodity Taxation with a Non-Renewable Resource
Daubanes, Julien; Lasserre, Pierre - CESifo - 2015
Under standard assumptions, optimum commodity taxation (OCT) should target non-renewable resources (NRRs) in priority …
Persistent link: https://www.econbiz.de/10011210402
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Optimal Redistributive Pensions and the Cost of Self-Control
St-Amant, Pier-André Bouchard; Garon, Jean-Denis - CESifo - 2014
proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …
Persistent link: https://www.econbiz.de/10010888451
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Estimating Labour Supply Elasticities Based on Cross-Country Micro Data: A Bridge Between Micro and Macro Estimates?
Jäntti, Markus; Pirttilä, Jukka; Selin, Håkan - CESifo - 2014
We utilise repeated cross sections of micro data from several countries, available from the Luxembourg Income Study, LIS, to estimate labour supply elasticities, both at the intensive and extensive margin. The benefit of the data is that it spans over four decades and includes a large number of...
Persistent link: https://www.econbiz.de/10010948808
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Environmental Tax Reform in a Federation with Rent-Induced Migration
Garon, Jean-Denis; Séguin, Charles - CESifo - 2015
We study the welfare effects of a revenue-neutral green tax reform in a federation. The reform consists of increasing a tax on a polluting input and reducing that on labor income. Households are fully mobile within the federation. Regions are unequally endowed with a nonrenewable natural...
Persistent link: https://www.econbiz.de/10011210783