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Optimal tax progressivity in unionised labour markets : simulation results for Germany

Boeters, Stefan - 2010

Changing the income tax progressivity in labour markets with collective wage bargaining generates a trade-off. On the one hand, higher progressivity distorts individual labour supply decisions at the hours-of-work margin, on the other hand, it reduces unemployment by exerting downward pressure...

Persistent link: https://www.econbiz.de/10003969884

Energy poverty indicators : conceptual issues part I: the ten-percent-rule and double median/mean indicators

Schuessler, Rudolf - 2014

Energy poverty, long considered a problem limited to developing countries only, is now widely acknowledged as a … challenge for advanced OECD countries as well. How energy poverty is perceived depends on the conceptualization and assessment … push into poverty. In Europe, the UK has spearheaded the definition and measurement of such phenomena. The most common way …

Persistent link: https://www.econbiz.de/10010361341

Poverty alleviation and the degree of centralisation in European schemes of social assistance

Hölsch, Katja; Kraus, Margit - 2003

developed. Subsequently, on the basis of LIS data the effectiveness and efficiency in reducing poverty through social assistance …

Persistent link: https://www.econbiz.de/10011448410

Measuring fuel poverty : general considerations and application to German household data

Heindl, Peter - 2013

Fuel poverty may become an increasingly severe problem in developed countries in cases when real prices for fossil … fuels increase at high rates or when real energy prices increase due to policies for greenhouse gas abatement. Fuel poverty … measurement consists of two largely independent parts, firstly, the definition of an adequate fuel poverty line, and secondly, the …

Persistent link: https://www.econbiz.de/10009777613

Taxation and unemployment : an applied general equilibrium approach for Germany

Böhringer, Christoph (contributor); … - 2002

Persistent link: https://www.econbiz.de/10001701741

Läßt sich die Zahl geringfügiger Beschäftigungsverhältnisse über Steuern und Sozialabgaben gezielt beeinflussen? : Perspektiven für die deutsche Reformdiskussion durch den europäis...

Dingeldey, Irene - In: WSI-Mitteilungen : Zeitschrift des Wirtschafts- und … 51 (1998) 12, pp. 863-871

Persistent link: https://www.econbiz.de/10001254151

Vertical income tax externalities and fiscal interdependence : evidence from the US

Esteller-Moré, Alejandro; Solé-Ollé, Albert - 1999

Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...

Persistent link: https://www.econbiz.de/10011442846

The effect of electricity taxation on the German manufacturing sector : a regression discontinuity approach

Flues, Florens; Lutz, Benjamin Johannes - 2015

Germany taxes electricity use since 1999. The government granted reduced rates to energy intensive firms in the industrial sector for addressing potentially adverse effects on firms' competitiveness. Firms that use more electricity than certain thresholds established by legislation, pay reduced...

Persistent link: https://www.econbiz.de/10010482088

Environmental tax differentiation between industries and households - implications for efficiency and employment : a multi-sector intertemporal CGE analysis for Germany

Böhringer, Christoph - 2002

This paper investigates the economic impacts of environmental tax reforms designed to reach given emission reduction targets for the German economy. Our focus is on the efficiency and employment implications of alternative schemes for emission tax differentiation between the production sector...

Persistent link: https://www.econbiz.de/10011447142

ICT and international corporate taxation : tax attributes and scope of taxation

Schäfer, Anne; Spengel, Christoph - 2002

In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to...

Persistent link: https://www.econbiz.de/10011447891