Russia is not only one of the world’s major sources of carbon based energy – coal, oil and gas - but is also one the most intensive users of energy. Furthermore, Russia accounts for a disproportionately large share of global carbon emissions – some 5 to 6 percent of global carbon emission...

This paper presents a unified parametric approach to estimate the impact of taxes and transfers on the participation decision. We extend existing structural form methodologies by considering the effect of both taxes and transfers. In our framework, participation probabilities are determined by...

A large portion of the Indonesian population is entering the middle-class as its economy is growing rapidly. Nielsen, a leading media research said that currently, middle class in Indonesia is the third-largest in the world. There are about 74 million middle classes in Indonesia, and this number...

- The paper examines efficiency in public input provision in two large jurisdictions with imperfect labour markets. - It analyses how equilibrium capital tax rates and public input provision levels differ between asymmetric jurisdictions that can strategically influence the interest rate on the...

The paper will discuss whether the increase or introduction of tourism taxation should be addressed through specific or general indirect taxation. With this objective, the paper will describes the concept of tourism taxes and will present different reasons that are in its bases of adoption. The...

We study the effects of recent VAT reforms in Finland. Our counterfactual scenarios try to find, whether other reforms would enhance economic efficiency without compromising equity. We use a recursive dynamic applied GE model (VATTAGE, coded in GEMPACK) to study the macro, industrial and...

The existing relation between the increase in public revenues and the establishment of effective anti-poverty programs is not always confirmed in the short term as studied by Filmer and al. (1998) and Gauthier (2007). With this observation and in a national and international context of poverty...

For many years, empirical research in economics concentrated predominantly on the effectiveness of monetary policy and less on fiscal policy. But developments like the Balance Budget Amendment in the USA, the single currency union in Europe or the world economic crisis in 2009 has raised the...

EU climate policies advocate a shift towards green taxation. We address this issue in the context of tax on companies, focusing on the consequences for the cost of capital, the effective marginal tax rate and the effective average tax rate.We develop an indicator of effective green taxation...