Gegenwärtig sind die verschiedenen Energieträger in Deutschland unterschiedlich stark mit Abgaben und Umlagen belastet. Um die energie- und klimapolitischen Ziele der Bundesregierung zu erreichen, müssen fossile Heiz- und Kraftstoffe stärker bepreist werden (Kemfert et al. 2019; Dertinger und...

Understanding the distributional impacts of market-based climate policies is crucial to design economically efficient climate change mitigation policies that are socially acceptable and avoid adverse impacts on the poor. Empirical studies that examine the distributional impacts of carbon pricing...

We calculate the expected incidence of the European Union Emissions Trading System (EU-ETS) using industry and household-level data. By combining data on direct CO2 emissions by production sector from the German Environmental Account with the German Input-Output Accounts, we calculate the CO2...

In the last two decades, feed-in tariffs (FIT) and renewable portfolio standards (RPS) have emerged as two of the most popular policies for supporting renewable electricity (RES-E) generation in the developed world. A few studies have assessed their effectiveness, but most do not account for...

Renewable portfolio standards (RPS) are the most popular U.S. state-level policies for promoting deployment of renewable electricity (RES-E). While several econometric studies have estimated the effect of RPS on in-state RES-E deployment, results are contradictory. We reconcile these studies and...

Eine erste systematische, modellgestützte Untersuchung der ökologischen Steuerreform in Deutschland kommt zu moderaten bis positiven Effekten auf Wirtschaftswachstum, Beschäftigung, Energieverbrauch und CO2-Emissionen. Für die Analyse wurden zwei gesamtwirtschaftliche Modelle - ein...

In October 2003, the European Union introduced a Directive which widens the scope of the EU?s minimum taxation system from mineral oils to all energy products including coal, natu-ral gas and electricity. It aims at reducing distortions that currently exist between Member States as well as...

German corporated companies are taxed with a federal corporation tax and with a local busi-ness tax. The latter has a similar, but broader tax base (including e.g. 25% of interest pay-ments) and its tax rate is set independently by every municipality including the so called city-states...

Tax competition for a mobile factor is different in 'new economic geography set- tings' compared to standard tax competition models. The agglomeration rent which accrues to the mobile factor in the core region can be taxed. Moreover, a tax differential between the core and the periphery can be...

Gemäß der klassischen ökonomischen Theorie der Kriminalität sollte ein Anstieg der erwarteten Strafe (also des Produktes aus Strafwahrscheinlichkeit und Strafmaß) eine Reduktion der Kriminalität bewirken. In der empirischen Analyse gestaltet sich ein Test dieser überschaubar anmutenden...