This paper investigates if pollution permit markets are harmful for employment within a Wage Setting-Price Setting (WS-PS) model. The employment level is determined according to several financing unemployment benefits: a wage tax or the revenue of the pollution permit auction. We first show that...

This work quantifies the CO2 emissions from energy use of natural gas, alcohol and oil derived products at a regional level and evaluates the impacts of eventual policies for emissions control. The results pointed the connection between the activity level and the emissions of CO2 for each energy...

A discussão atual sobre a emissão de carbono associada ao uso agropecuário da terra em prejuízo de florestas se recente de uma visão sistêmica. Dado que os esquemas de compensação implicam em entrada e saída de recursos em contextos econômicos amplos e sistêmicos, é fundamental...

This study quantifies CO2 emissions caused by consumption of natural gas, alcohol and petroleum derivatives for six Brazilian regions, and evaluates the impact of possible policies for emission control. The connection between the level of activity and CO2 emissions for each energy input is...

The Czech Republic has introduced new energy taxation in connection with implementation of the directive 2003/96/EC, restructuring the Community framework for the taxation of energy products and electricity. New energy taxes are imposed on electricity, solid fuels and natural gas, with term of...

The European Commission is going to discuss a revision of Directive 2003/96/ EC, restructuring the Community framework for the taxation of energy products and electricity. The first proposals include a new energy taxation system, where the current energy tax is divided into two components - an...

O sector público desempenha importantes tarefas de afectação e de redistribuição de recursos na sociedade. Mas, a promoção da eficiência, da equidade e do estímulo ao crescimento e à estabilidade, são as suas grandes linhas gerais de orientação, as quais orientam-se para a...

This paper reports results of the research concerning incidence of the value added tax in the Czech Republic over the period 1993-2004. The aim of our research was to analyse the impact of the harmonisation of the VAT rates connected with the entry of the Czech Republic into the EU on the...

This paper analyzes the tax penalty on volatile personal income under progressive tax rates. The phenomenon may have an effect on long-term entrepreneurial decisions as well as risky occupational choice. An options-based model is used to estimate the expected effective rate due from tax-payers...

The paper focuses on selective investment incentives, which are aimed primarily to attract foreign direct investment, in the context of the new EU Member States, namely the Czech Republic, Hungary, Poland and Slovakia. We discuss the issue within three closely related dimensions. We point to a...