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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 … erheblich ab. Über weitreichende Ausnahmen wird die ökologische Lenkungswirkung stark abgeschwächt. Umweltschutz wird damit … die geringe Zahlungsbereitschaft der Wähler für Umweltschutz und die starke sektorale Konzentration von Anpassungskosten …
Persistent link: https://www.econbiz.de/10011447190
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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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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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In search of a rationale for differentiated environmental taxes
Böhringer, Christoph; Rutherford, Thomas F. - 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/10011447324
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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/10011446713
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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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Investment impact of tax loss treatment : empirical insights from a panel of multinationals
Dreßler, Daniel; Overesch, Michael - 2010
We analyze the impact of tax loss treatment on the size and structure of multinational investments. Basically, two effects of tax loss treatment can be expected. First, firms make their investment decisions in the face of potential future losses. Then, the various types of conceivable loss...
Persistent link: https://www.econbiz.de/10008759947
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Differentiation of green taxes : a political-economy anaysis for Germany
Anger, Niels (contributor);  … - 2006
. Empirical data underpin our theoretical findings: A regression analysis of Germany’s green tax reform explains environmental tax …
Persistent link: https://www.econbiz.de/10003268913
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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