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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

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

The impact of ICT on profit allocation within multinational groups : arm's length pricing or formula apportionment?

Schäfer, Anne; Spengel, Christoph - 2003

The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational structures of affiliated groups become more and more specific and, thus, less...

Persistent link: https://www.econbiz.de/10011448681

Implications of inequality aversion for international climate policy

Vogt, Carla; Sturm, Bodo - 2011

In this paper, we extend the Fehr and Schmidt model of inequality aversion to a situation where the players differ with respect to their benefits and costs from contributions to a non-linear public good. A necessary condition for contributing to the public good is that the players’ benefit...

Persistent link: https://www.econbiz.de/10009244226

Negotiating weights for burden sharing rules among heterogeneous parties : empirical evidence from a survey among delegates in international climate negotiations

Kesternich, Martin; Löschel, Andreas; Ziegler, Andreas - 2014

Given the vital and controversial debate on fairness concerns in international climate negotiations, the acceptance of a climate treaty may be fostered if the distribution of costs and benefits from global environmental protection is perceived to be "fair". Since an agreement must be acceptable...

Persistent link: https://www.econbiz.de/10010357594

Multidimensional affluence in income and wealth in the eurozone : a cross country comparison using the HFCS

Kontbay-Busun, Sine; Peichl, Andreas - 2014

This paper applies multidimensional affluence measures to a new dataset on income and wealth in 15 Eurozone countries. We start our analysis by examining the income and wealth distributions separately for each country, and extend it to a multidimensional setting by considering the joint...

Persistent link: https://www.econbiz.de/10010459794

Fair division with general equilibrium effects and international climate politics

Böhringer, Christoph; Helm, Carsten - 2001

This paper introduces a solution for the fair division of common property resources in production economies with multiple inputs and outputs. It is derived from complementing the Walrasian solution by welfare bounds, whose ethical justification rests on commonality of ownership. We then apply...

Persistent link: https://www.econbiz.de/10011447029