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Tax policy and income inequality in the US, 1979-2007
Bargain, Olivier; Dolls, Mathias; Immervoll, Herwig; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method allowing us to … inequality by increasing the income share of the top 20% in contrast to the middle class' share. The tax policy effect accounts … for up to 29% of the total change in inequality; its contribution increases up to 41% if we take into account behavioral …
Persistent link: https://www.econbiz.de/10010957610
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The effect of electricity taxation on the German manufacturing sector: A regression discontinuity approach
Flues, Florens; Lutz, Benjamin Johannes - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2015
Germany taxes electricity use since 1999. The government granted reduced rates to energy intensive firms in the industrial sector for addressing potentially adverse effects on firms' competitiveness. Firms that use more electricity than certain thresholds established by legislation, pay reduced...
Persistent link: https://www.econbiz.de/10011185917
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Economic Implications of Alternative Allocation Schemes for Emission Allowances: A Theoretical and Applied Analysis
Böhringer, Christoph; Lange, Andreas - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2003
Political feasibility of emission trading systems may crucially depend on the free initial allocation of emission allowances to energy-intensive industries in order to ameliorate adverse production and employment effects. We investigate the potential trade-off between such compensation and...
Persistent link: https://www.econbiz.de/10005098000
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Efficiency, Compensation, and Discrimination: What is at Stake When Implementing the EU Emissions Trading Scheme?
Böhringer, Christoph; Lange, Andreas - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2003
In 2005, an EU-wide emissions trading scheme covering major CO2 producing sites shall come into power. The key objective of the trading scheme is to promote cost-efficiency of carbon reduction within the EU. We identify policy-relevant tradeoffs between overall efficiency, compensation and...
Persistent link: https://www.econbiz.de/10005098120
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Mission Impossible!? On the Harmonization of National Allocation Plans under the EU Emissions Trading Directive
Böhringer, Christoph; Lange, Andreas - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2004
Starting in 2005, the EU will implement a CO2 emissions trading scheme. In this paper we show that the outspoken goals of economic efficiency and free allocation of allowances are incompatible with harmonized allocation rules. In general, the assignment of allowances is endogenous and differs...
Persistent link: https://www.econbiz.de/10005098297
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Carbon taxes and general joint implementation: an applied general equilibrium analysis for Germany and India
Böhringer, Christoph; Conrad, Klaus; Löschel, Andreas - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2000
Germany has committed itself to reducing its carbon emissions by 25 percent in 2005 as compared to 1990 emission levels. To achieve this goal, the government has recently launched an environmental tax reform which entails a continuous increase in energy taxes in conjunction with a...
Persistent link: https://www.econbiz.de/10005098334
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The value-added of sectoral disaggregation: Implications on competitive consequences of climate change policies
Alexeeva-Talebi, Victoria; Böhringer, Christoph; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012
Global impact assessment of unilateral climate policies is commonly based on multi-sector, multi-region computable general equilibrium (CGE) models that are calibrated to consistent accounts of production, consumption, and bilateral trade flows. However, global economic databases such as GTAP...
Persistent link: https://www.econbiz.de/10010985687
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Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?
Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility, introducing an inverted tax credit system, levying...
Persistent link: https://www.econbiz.de/10010957626
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Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure
Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this question face identification issues due to self selection into jobs that facilitate tax...
Persistent link: https://www.econbiz.de/10010957729
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To raise or not to raise? Impact assessment of Russia's incremental gas price reform
Heyndrickx, Christophe; Alexeeva-Talebi, Victoria; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012
The growing momentum for gas price liberalization in Russia is increasingly constrained by fears of potentially strong adverse impact that market-based price setting principle will have on the economy. Based on a novel multi-regional, multi-sector and multi-household computable general...
Persistent link: https://www.econbiz.de/10010957761