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Independent auditors as fiscal gatekeepers
Franzoni, Luigi Alberto - 1997
This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of certifying taxpayers' reports. The equilibrium of the market for gatekeepers' services is characterised, as well as taxpayers' and auditors' optimal...
Persistent link: https://www.econbiz.de/10011608306
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Fixed Instruments to Cope with Stock Externalities An Experimental Evaluation
Giordana, Gastón; Willinger, Marc - 2007
We evaluate the effectiveness of non optimal and temporally inconsistent incentive policies for regulating the exploitation of a renewable common-pool resource. The corresponding game is an N-person discrete-time deterministic dynamic game of T periods fixed duration. Three policy instruments...
Persistent link: https://www.econbiz.de/10010312387
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Redistribution effects of energy and climate policy: The electricity market
Hirth, Lion; Ueckerdt, Falko - 2012
policies redistribute wealth between consumers and producers, and within these groups. While redistribution is seldom the focus … the redistribution effects of two major electricity policies: support schemes for renewable energy sources, and CO2 … pricing. We find that the redistribution effects of both policies are large, and they work in opposed directions: while …
Persistent link: https://www.econbiz.de/10010294320
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A Public Finance Perspective on Climate Policy: Six Interactions That May Enhance Welfare
Siegmeier, Jan; Mattauch, Linus; Franks, Max; Klenert, David - 2015
Climate change economics mostly neglects sizeable interactions of carbon pricing with other fiscal policy instruments. Conversely, public finance typically overlooks the effects of future decarbonization efforts when devising instruments for the major goals of fiscal policy. We argue that such a...
Persistent link: https://www.econbiz.de/10011307275
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Environmental Policy and Capital Movements: The Role of Government Commitment
Marsiliani, Laura; Renström, Thomas I. - 2003
the effects of two different constitutions (commitment or no commitment in tax policy), as well as income inequality …
Persistent link: https://www.econbiz.de/10011325033
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Privatization and labor force restructuring around the world
Chong, Alberto; López-De-Silanes, Florencio - 2002
Critics of privatization argue that poor labor force restructuring is a key concern and that governments should establish better retrenchment programs. Using new data from arandom sample of 400 companies in the world, we test competing theories about the wisdom of retrenchment programs and their...
Persistent link: https://www.econbiz.de/10011335776
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The carousel value-added tax fraud in the European Emission Trading System
Berrittella, Maria; Cimino, Filippo Alessandro - 2012
In this article, we analyse the effects of the carousel value-added tax fraud in the European carbon market and the legislative measures that the EU Member States could adopt to deal with this phenomena. We use a computable general equilibrium model, called GTAP-E and the version 6 of the GTAP...
Persistent link: https://www.econbiz.de/10010294266
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Differences in preferences towards the environment: The impact of a gender, age and parental effect
Torgler, Benno; García Valiñas, María A.; Macintyre, … - 2008
The paper investigates empirically the differences in preferences towards protection of the environment. Using seven different dependent variables to focus on the impact of age, gender and children we use a large micro data set covering data from 33 Western and Eastern European countries. The...
Persistent link: https://www.econbiz.de/10010270958
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Justifiability of littering: An empirical investigation
Torgler, Benno; García-Valiñas, María A.; Macintyre, … - 2008
The paper investigates the relationship between environmental participation and littering. Previous empirical work in the area of littering is scarce as is evidence regarding the determinants of littering behavior. We address these deficiencies, demonstrating a strong empirical link between...
Persistent link: https://www.econbiz.de/10010279502
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Environmental participation and environmental motivation
Torgler, Benno; García Valiñas, María A.; Macintyre, … - 2008
We explore whether environmental motivation affects environmental behavior by focusing on volunteering. The paper first introduces a theoretical model of volunteering in environmental organizations. In a next step, it tests the hypothesis working with a large micro data set covering 32 countries...
Persistent link: https://www.econbiz.de/10010279592