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Optimal Taxation in the Forestry Sector in the Congo Basin : The Case of Gabon

Melhado, Oscar E. - 2007

This paper reviews forestry reform in the Congo basin, focusing on Gabon. It argues that the key challenge for the Congo basin countries is to manage their forests in a sustainable manner. It presents the current situation of forestry taxation and forestry reform in Gabon. The paper analyzes...

Persistent link: https://www.econbiz.de/10014401158

The Complier Pays Principle : The Limits of Fiscal Approaches toward Sustainable Forest Management

Leruth, Luc E. - 2000

This paper examines the role and impact of taxation on sustainable forest management. It is shown that fiscal instruments neither reinforce nor substitute for traditional regulatory approaches. Far from encouraging more sustainable forest management, fiscal instruments such as an inappropriate...

Persistent link: https://www.econbiz.de/10014399823

Forestry Taxation in Africa : The Case of Liberia

Thomas, Saji - 2005

Countries generally tax the forestry sector to achieve the twin objectives of revenue maximization and sustainability of logging levels. In an ideal world of perfect markets and information, auctions would be the best instrument to determine the price of extraction rights. However, a number of...

Persistent link: https://www.econbiz.de/10014404209

A destination-based allowance for corporate equity

Hebous, Shafik; Klemm, Alexander - 2018

Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for...

Persistent link: https://www.econbiz.de/10011932507

Allowances for Corporate Equity in Practice

Klemm, Alexander - 2006

the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies a variant of such a …

Persistent link: https://www.econbiz.de/10014400269

From Generosity to Sustainability : The Austrian Pension System and Options for its Reform

Thimann, Christian - 1997

Austria has probably the world’s highest pension expenditures relative to its economic size, largely because of the …

Persistent link: https://www.econbiz.de/10014400309

Population Aging and Long-Term Fiscal Sustainability in Austria

Eskesen, Leif Lybecker - 2002

Austria faces significant population aging. This will increase public spending on pensions, health care, and long …-term care, while tax and social security revenues will fall. This paper analyzes the fiscal burden facing Austria due to aging … and the policy steps necessary to address it. The paper finds that Austria is not well prepared to meet the fiscal burden …

Persistent link: https://www.econbiz.de/10014399726

Explaining Efficiency Differences Among Large German and Austrian Banks

Hauner, David - 2004

Cost-efficiency, scale efficiency, and productivity change are estimated by data envelopment analysis; and cost-efficiency is regressed on explanatory variables. No evidence is found for average productivity responding to deregulation over the period studied. State-owned banks are found to be...

Persistent link: https://www.econbiz.de/10014401366

The Dissolution of the Austro-Hungarian Empire : Lessons for Currency Reform

Spencer, Michael G. - 1992

This paper investigates the currency reforms undertaken subsequent to the dissolution of the Austro-Hungarian Empire in 1918. The reforms were motivated by the lack of coordination of monetary policy and the absence of a rule for sharing seigniorage. Because the Successor States’ reforms were...

Persistent link: https://www.econbiz.de/10014398287

Medium-Term Budgetary Frameworks : Lessons for Austria From International Experience

Lundbäck, Erik J. - 2008

The Austrian government is about to introduce a new fiscal management framework. The first step is to introduce a medium-term budgetary framework, including an expenditure rule. The paper focuses on this first step. The purpose is to describe and evaluate the Austrian model in light of other...

Persistent link: https://www.econbiz.de/10014401747

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