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Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips

Schröer, André - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2002

Die Abgrenzung des Erfolges multinationaler Unternehmungen (MNU) für körper-schaftsteuerliche Zwecke erfolgt im Regelfall im Rahmen des Fremdvergleichsgrundsatzes, konkretisiert durch die Transferpreisrichtlinien der OECD. Dieses Erfolgsabgrenzungsparadigma steht im systematischen Gegensatz zu...

Persistent link: https://www.econbiz.de/10005098155

Combining international cap-and-trade with national carbon taxes

Heindl, Peter; Wood, Peter J.; Jotzo, Frank - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

This paper examines the effects of combining an international cap-and-trade scheme with national carbon taxes. We consider a two-country stochastic partial equilibrium model with log-normally distributed uncertainty. The situation is analogous to the situation where European countries impose...

Persistent link: https://www.econbiz.de/10010961634

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

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

Efficiency Losses from Overlapping Economic Instruments in European Carbon Emissions Regulation

Böhringer, Christoph; Koschel, Henrike; Moslener, Ulf - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006

Energy markets and energy-intensive industries in all EU member states – especially in Germany – are subject to a diverse set of policies related to climate change. We analyse the potential efficiency losses from simultaneous application of emission taxes and emissions trading in qualitative...

Persistent link: https://www.econbiz.de/10005097507

Emission trading beyond Europe: linking schemes in a post-Kyoto world

Anger, Niels - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2006

This paper assesses the economic impacts of linking the EU Emission Trading Scheme (ETS) to emerging schemes beyond Europe, in the presence of a post-Kyoto agreement in 2020. Simulations with a numerical multi-country model of the world carbon market show that linking the European ETS induces...

Persistent link: https://www.econbiz.de/10005097516

Developing Supra-European Emissions Trading Schemes: An Efficiency and International Trade Analysis

Alexeeva-Talebi, Victoria; Anger, Niels - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2007

Given the coexistent EU priorities concerning the competitiveness of European industries and international emissions regulation at the company level, this paper assesses the efficiency and competitiveness implications of linking the EU Emissions Trading Scheme (ETS) to emerging trading schemes...

Persistent link: https://www.econbiz.de/10005097789

Assessing Emission Allocation in Europe: An Interactive Simulation Approach

Löschel, Andreas; Lange, Andreas; Hoffmann, Tim; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2004

Implementation of an EU-wide emissions trading system by means of National Allocation Plans is at the core of European environmental policy agenda. Member States are faced with the problem of allocating their national emission budgets under the EU Burden Sharing Agreement between...

Persistent link: https://www.econbiz.de/10005098160

Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states

Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012

major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax … description of the development of corporate taxation in Romania, but goes on with a numerical analysis of the tax burdens at … different periods of time which constitute milestones in the development of corporate taxation in Romania. For this purpose, we …

Persistent link: https://www.econbiz.de/10009646602

Ökonomische Aspekte der Lastenverteilung in der Umweltpolitik am Beispiel der Energiewende: Ein Beitrag zum interdisziplinären Dialog

Heindl, Peter - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014

Dieser Aufsatz gibt einen Überblick über ökonomische Konzepte der Lastenverteilung zur Finanzierung von öffentlichen Gütern als Beitrag zur interdisziplinären Diskussion. Im Mittelpunkt des Interesses stehen dabei Verteilungswirkungen der Umweltpolitik. Zunächst werden zwei Typen von...

Persistent link: https://www.econbiz.de/10010985621

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