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Die Ökologische Steuerreform in Deutschland: Ein umweltpolitisches Feigenblatt

Böhringer, Christoph; Schwager, Robert - 2002

werden. Dann wird Umweltschutz dort geleistet, wo er am wenigsten kostet. Aus theoretischer Sicht können Abweichungen von … oder wenn Verzerrungen durch andere Steuern bestehen. Für die Praxis sind die aus der Theorie ableitbaren Empfehlungen zur … erheblich ab. Über weitreichende Ausnahmen wird die ökologische Lenkungswirkung stark abgeschwächt. Umweltschutz wird damit …

Persistent link: https://www.econbiz.de/10010298107

Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union

Elschner, Christina; Heckemeyer, Jost Henrich; Spengel, … - 2009

Dieser Beitrag untersucht umfassend die Unternehmensbesteuerung in der Europäischen Union im Zeitraum von 1998 bis 2007. Das innereuropäische Steuergefälle wird unter Rückgriff auf zwei zentrale Maßgrößen - die Kapitalkosten und die effektive Durchschnittssteuerbelastung - abgebildet. Die...

Persistent link: https://www.econbiz.de/10010298805

Environmental taxation and structural change in an open economy: a CGE analysis with imperfect competition and free entry

Böhringer, Christoph; Welsch, Heinz; Löschel, Andreas - 2001

The economic effects of environmental taxes depend on the market structure. Under imperfect competition with free entry and exit, environmental taxes have an impact on economies of scale by changing the number and size of firms. Whether economies of scale rise or fall in a particular industry...

Persistent link: https://www.econbiz.de/10010297742

Green tax reform and employment: the interaction of profit and factor taxes

Boeters, Stefan - 2001

The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent to which profits are taxed. This is shown in a model where firms have monopoly power on product markets and bargain over wages with unions on the labour market. In the setting,...

Persistent link: https://www.econbiz.de/10010297783

Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips

Schröer, André - 2002

können; dieses gilt auch, wenn die Implikationen der Theorie der MNU ignoriert werden. Daher ist es aus ökonomischer … follows the OECD standard of the arm?s length principle. In contrast to the theory of the multinational enterprise …

Persistent link: https://www.econbiz.de/10010297910

Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity

Lammersen, Lothar - 2002

In recent years, some European countries have relied on elements of an allow-ance for corporate equity (ACE) in the design of their tax systems. We analyse the effects of ACE-based taxation on rates of return and effective tax rates. In-vestment neutrality is lost if the imputed interest rate...

Persistent link: https://www.econbiz.de/10010297954

The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics

Lammersen, Lothar - 2002

Economic agents who face the diversity of tax systems demand condensed but sophisticated information on effective tax burdens. We analyse common features and differences between important forward-looking concepts of measuring effective tax rates in business management and economics and develop...

Persistent link: https://www.econbiz.de/10010297955

Taxation and unemployment: an applied general equilibrium approach for Germany

Boeters, Stefan; Böhringer, Christoph; Feil, Michael - 2002

This paper presents an applied general equilibrium model for Germany. The model integrates specific labour market institutions in an otherwise standard general equilibrium framework. There are sectoral wage negotiations for two skill types of workers between firms and trade unions. The...

Persistent link: https://www.econbiz.de/10010298083

In Search of a Rationale for Differentiated Environmental Taxes

Rutherford, Thomas F.; Böhringer, Christoph - 2002

Environmental tax schemes in OECD countries often involve tax rates differentiated across industrial, commercial and household sectors. In this paper, we investigate four potentially important arguments for these deviations from uniform taxation: pre-existing tax distortions, domestic equity...

Persistent link: https://www.econbiz.de/10010298091

Tax Progressivity and the Trade Union's Fallback-Option

Boeters, Stefan - 2002

When we analyse the labour market consequences of labour tax reforms in a model of firm-union wage bargaining, minor changes in the formulation of the union`s fallback option can have drastic effects. This paper compares two variants of the model in which either workers have no reemployment...

Persistent link: https://www.econbiz.de/10010298106