Taxes on housing consumption have attractive features. They can enhance overall efficiency, function as automatic stabilizers, and work progressively. Implementation, however, requires a careful balance between economic ambition and political reality. This article suggests a 5-stage procedure:...

The prevailing literature discusses intergenerational trade-offs predominantly in infinitely-lived agent models despite the finite lifetime of individuals. We discuss these trade-offs in a continuous time OLG framework and relate the results to the infinitely-lived agent setting. We identify...

Studies have shown that there are differences in cooperative behavior across countries. Furthermore, differences in the use of and the reaction to the introduction of a norm enforcement mechanism have recently been documented in cross-cultural studies. We present data that prove that stark...

In contrast to previous studies on cross-group comparisons of conditional cooperation, this study keeps cross- and within-country dimensions constant. The results reveal significantly different cooperation behavior between social groups in the same location.

Mexico recently declared ambitious goals in reducing domestic CO2 emissions and introduced a carbon tax in 2014. Although negative effects on household welfare and related poverty measures are widely discussed as possible consequences, empirical evidence is missing. We try to fill this gap by...

Given an objective to exploit cross-sectional micro data to evaluate the distributional effects of tax policies over a time period, the practitioner of public economics will find that the relevant literature offers a wide variety of empirical approaches. For example, studies vary with respect to...

We study the effects of various environmental regulations on environmental performance measured as emission intensity. Moreover, we aim to test whether any such effects are persistent or only temporary. Conventional theory predicts that indirect regulations as opposed to direct regulations...

Which country is most redistributive? This question is often discussed in terms of comparisons of measures of redistribution when each country's tax schedule is applied to its pre-tax income distribution. However, we believe that what most authors have in mind when referring to the "most...