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Carbon taxes and general joint implementation : an applied general equilibrium analysis for Germany and India
Böhringer, Christoph; Conrad, Klaus; Löschel, Andreas - 2000
Germany has committed itself to reducing its carbon emissions by 25 percent in 2005 as compared to 1990 emission levels … reduction possibilities elsewhere. One concrete option for Germany would be to enter joint implementation with developing … countries such as India where Germany pays emission reduction abroad rather than meeting its reduction target solely by domestic …
Persistent link: https://www.econbiz.de/10011444919
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Energy taxes and employment : a do-it-yourself simulation model
Böhringer, Christoph; Ruocco, Anna; Wiegard, Wolfgang - 2001
Our paper deals with the welfare and employment effects of green tax reforms. In the first part we develop a flexible, interactive simulation model which is accessible under http://brw.zew.de. Users can specify their own green tax reforms or emission quotas and quantify welfare and employment...
Persistent link: https://www.econbiz.de/10011446076
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Social implications of green growth policies from the perspective of energy sector reform and its impact on households
Heindl, Peter; Löschel, Andreas - 2015
This paper reviews the literature on distributional effects of energy and carbon taxation with focus on microsimulation models. Most studies find that direct energy and carbon taxation tends to be regressive. Regressive effects occur mostly with respect to taxation of electricity or space...
Persistent link: https://www.econbiz.de/10010482116
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Factors influencing German house owners’ preferences on energy retrofits
Achtnicht, Martin; Madlener, Reinhard - 2012
In this paper, we identify key drivers and barriers for the adoption of building energy retrofits in Germany, which is … Germany, that was conducted as a computer-assisted personal interview (CAPI). In the survey, respondents were asked directly …
Persistent link: https://www.econbiz.de/10009564925
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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
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Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany
Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014
ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a …
Persistent link: https://www.econbiz.de/10010357589
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Family tax splitting : a microsimulation of its potential labour supply and intra-household welfare effects in Germany
Beblo, Miriam; Beninger, Denis; Laisney, François - 2003
This paper assesses the effects that an introduction of the French family splitting mechanism would have on German families' labour supply and intra-household consumption behaviour. We use simulated real world microdata created by means of a "deterministic" collective labour supply model. The...
Persistent link: https://www.econbiz.de/10011448558
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Economic effects of VAT reform in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006
quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has …
Persistent link: https://www.econbiz.de/10003328085
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010
base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …
Persistent link: https://www.econbiz.de/10003969889
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10003951067