We assess the design of the recent environmental tax reform in Germany. Based on fundamental welfare economics we argue …

(loses) in comparative advantage. We use a computable general equilibrium model for Germany to examine the effects of a …

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 …

Germany taxes electricity use since 1999. The government granted reduced rates to energy intensive firms in the …

. Empirical data underpin our theoretical findings: A regression analysis of Germany’s green tax reform explains environmental tax …

quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has …

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 …