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This paper provides non-parametric estimates of the relation between nutrient intake and age for Czechoslovak individuals, as a function of characteristics of both the individual and the household she lives in, on the basis of household purchases. Results show no significant difference between...
Persistent link: https://www.econbiz.de/10005097563
This paper examines the impact of outdoor and indoor pollution on children's health from birth until the age of three …. Secondly, we are able to follow the effect of pollution exposure on a child's health during the first three years of life … significantly negative impact for some pollutants on infant health during early childhood. In comparison to outdoor pollution …
Persistent link: https://www.econbiz.de/10008756439
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
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
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
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
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead,...
Persistent link: https://www.econbiz.de/10005097642
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
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
Der vorliegende Beitrag untersucht die Verteilungswirkungen der Hochschulfinanzierung im Längsschnitt. Die Leistungen, die Hochschulabsolventen in Form der Hochschulbildung erhalten, werden den hochschulbezogenen (Steuer-)Lasten der Hochschulabsolventen gegenübergestellt. Es zeigt sich, dass...
Persistent link: https://www.econbiz.de/10005098159