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The effectiveness of taxing carbon content of energy consumption

Sen, Suphi; Vollebergh, Herman R. J. - 2016

We estimate the long-run effect of a uniform carbon tax on energy consumption by using a new and unique dataset in which effective tax rates of OECD countries are calculated in terms of carbon dioxide emissions. The effective tax rates account for the widely discussed tax deductions for specific...

Persistent link: https://www.econbiz.de/10011509425

A complete characterization of the distributional effects of international outsourcing in the Heckscher-Ohlin model

Egger, Hartmut; Falkinger, Josef - 2001

This paper determines the distributional effects of internationaloutsourcing in a two sector Heckscher-Ohlin type model. It isshown that the factor-biased and the sector-biased impact ofinternational outsourcing discussed in the literature can be seenas special cases of the more general...

Persistent link: https://www.econbiz.de/10011400399

The incidence of VAT evasion

Asatryan, Zareh; Gomtsyan, David - 2020

Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a one-third passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers...

Persistent link: https://www.econbiz.de/10012308508

Who bears the economic costs of environmental regulations?

Fullerton, Don; Muehlegger, Erich - 2017

Public economics has a well-developed literature on tax incidence - the ultimate burdens from tax policy. This literature is used here to describe not only the distributional effects of environmental taxes or subsidies but also the likely incidence of non-tax regulations, energy efficiency...

Persistent link: https://www.econbiz.de/10011701517

A tale of two tails : commuting and the fuel price response in driving

Gillingham, Kenneth; Munk-Nielsen, Anders - 2017

distributional effects hamper political acceptance. These distributional effects are especially important in transport, the fastest … lower and upper tails of the work distance distribution. We further estimate the causal effect of public transport - a … critical determinant of the upper tail - and show how public transport access can both reconcile differences in fuel price …

Persistent link: https://www.econbiz.de/10011774924

Carbon pricing in the EU : evaluation of different EU ETS reform options

Brink, Corjan; Vollebergh, Herman R. J.; Van der Werf, Edwin - 2015 - This version: November 24, 2015

This paper studies various options to support allowance prices in the EU Emissions Trading System (ETS), such as adjusting the cap, an auction reserve price, and fixed and variable carbon taxes in addition to EU ETS. We use a dynamic computable general equilibrium model that explicitly allows...

Persistent link: https://www.econbiz.de/10011392634

Stimulating annuity markets

Heijdra, Ben J.; Mierau, Jochen O.; Trimborn, Timo - 2014

We study the short-, medium-, and long-run implications of stimulating annuity markets in a dynamic general-equilibrium overlapping-generations model. We find that beneficial partial-equilibrium effects of stimulating annuity markets are counteracted by negative general-equilibrium...

Persistent link: https://www.econbiz.de/10010361493

Investors' portfolio choice and tax reforms : the 2008 German corporate tax reform reconsidered

Stimmelmayr, Michael - 2015 - This version: March 2015

The paper provides a comprehensive assessment of the latest German corporate income and capital tax reform, which entails a major shift of the capital tax burden from the firm to the household level. Using a dynamic two-country computable general equilibrium model with integrated capital...

Persistent link: https://www.econbiz.de/10010509614

Vertical fiscal externalities and the environment

Böhringer, Christoph; Rivers, Nicholas; Yonezawa, Hidemichi - 2014

We show that imposition of a state-level environmental tax in a federation crowds out preexisting federal taxes. We explain how this vertical fiscal externality can lead unilateral state-level environmental policy to generate a welfare gain in the implementing state, at the expense of other...

Persistent link: https://www.econbiz.de/10010434060

Should unemployment benefits be related to previous earnings?

Heer, Burkhard - 2002

In most OECD countries, unemployment benefits are tied to individual previous labor earnings. We study the progressivity of this indexation with regard to its effects on employment, output, and welfare in a calibrated general equilibrium model with search unemployment. Employment varies...

Persistent link: https://www.econbiz.de/10011410421