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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 …

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

Economic implications of alternative allocation schemes for emission allowances : a theoretical and applied analysis

Böhringer, Christoph; Lange, Andreas - 2003

Political feasibility of emission trading systems may crucially depend on the free initial allocation of emission allowances to energy-intensive industries in order to ameliorate adverse production and employment effects. We investigate the potential trade-off between such compensation and...

Persistent link: https://www.econbiz.de/10011448451

Using emissions trading schemes to reduce heterogeneous distortionary taxes : the case of recycling carbon auction revenues to support renewable energy

Gavard, Claire; Voigt, Sebastian; Genty, Aurélien - 2018

While emissions trading schemes are developed by nations to mitigate their greenhouse gas emissions, behavioural studies have shown that the political and public acceptability of these market-based instruments depends on the way the associated revenues are used. One option the general public...

Persistent link: https://www.econbiz.de/10011947203

Sailing into a dilemma : an economic and legal analysis of an EU trading scheme for maritime emissions

Hermeling, Claudia; Klement, Jan Henrik; Koesler, Simon; … - 2014

On the basis of a joint economic and legal analysis, we evaluate the effects of a “regional” (European) emission trading scheme aiming at reducing emissions of international shipping. The focus lies on the question which share of emissions from maritime transport activities to and from the...

Persistent link: https://www.econbiz.de/10010258779

Capped steam ahead : a case study among ship operators on a maritime ETS

Koesler, Simon; Achtnicht, Martin; Köhler, Jonathan Hugh - 2012

International shipping is an important emitter of greenhouse gases. The International Maritime Organization (IMO) is discussing different approaches to reduce maritime CO2 emissions, in particular market-based mechanisms. In this paper, we assess potential implications of a maritime emission...

Persistent link: https://www.econbiz.de/10009565796

Fuel for inequality : distributional effects of environmental reforms on private transport

Tovar Reaños, Miguel Angel; Sommerfeld, Katrin - 2016

This paper provides the first empirical evidence of the distributional effects of subsidies for the purchase of alternative vehicles based on an extended version of Hausman's exact consumer surplus. Consistently with economic theory, we estimate changes in household welfare, inequality and...

Persistent link: https://www.econbiz.de/10011574891

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

Circumstantial risk : impact of future tax evasion and labor supply opportunities on risk exposure

Doerrenberg, Philipp; Duncan, Denvil; Zeppenfeld, … - 2014

This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this question face identification issues due to self selection into jobs that facilitate tax...

Persistent link: https://www.econbiz.de/10010249638

The value-added of sectoral disaggregation : implications on competitive consequences of climate change policies

Alexeeva-Talebi, Victoria; Böhringer, Christoph; … - 2012

Global impact assessment of unilateral climate policies is commonly based on multi‐sector, multi‐region computable general equilibrium (CGE) models that are calibrated to consistent accounts of production, consumption, and bilateral trade flows. However, global economic databases such as...

Persistent link: https://www.econbiz.de/10009661223

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

, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on … would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …

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