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Optimal tax progressivity in unionised labour markets : what are the driving forces?

Boeters, Stefan - 2009

In labour markets with collective wage bargaining higher progressivity of the labour income tax creates a trade-off. On the one hand, wages are lowered and unemployment decreases, on the other hand, the individual labour supply decision is distorted at the hours-of-work margin. The optimal level...

Persistent link: https://www.econbiz.de/10003888037

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

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

Growth and welfare maximization in models of public finance and endogenous growth

Misch, Florian; Gemmell, Norman; Kneller, Richard - 2011

This paper evaluates the trade-off between growth and welfare maximization from two perspectives. Firstly, it synthesizes and extends endogenous growth models with public finance to compare growth and welfare maximizing tax rates. Secondly, it examines the distinct model outcomes in terms of...

Persistent link: https://www.econbiz.de/10009159871

Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014

This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility, introducing an inverted tax credit system, levying...

Persistent link: https://www.econbiz.de/10010416288

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

Optimal taxes on capital in the OLG model with uninsurable idiosyncratic income risk

Krueger, Dirk; Ludwig, Alexander - 2018

We characterize the optimal linear tax on capital in an Overlapping Generations model with two period lived households facing uninsurable idiosyncratic labor income risk. The Ramsey government internalizes the general equilibrium feedback of private precautionary saving. For logarithmic utility...

Persistent link: https://www.econbiz.de/10011816301

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