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The 1997 German tax reform, which is of the tax-cut-cum-base- broadening type, has favorable welfare effects for Germany as a player in the international tax competition game, but it does so in part for paradoxical reasons. The reform favors investment projects whose returns are taxed according...
Persistent link: https://www.econbiz.de/10014060210
This paper studies a revenue-neutral green tax reform that substitutes energy for wage taxes in an open economy with unemployment. As long as the labour tax rate exceeds the energy tax rate, such a reform will increase employment, reduce the domestic firms' unit cost of production and hence...
Persistent link: https://www.econbiz.de/10010285164
This paper develops a model of a small open economy that produces an export good with domestic labour and imported energy and is stuck in an unemployment situation resulting from an excessive fixed net-of-tax wage rate. We study a revenue-neutral green tax reform that substitutes energy for wage...
Persistent link: https://www.econbiz.de/10005136591
This paper develops a model of a small open economy that produces an export good with domestic labour and imported energy and is stuck in an unemployment situation resulting from an excessive fixed net-of-tax wage rate. We study a revenue-neutral green tax reform that substitutes energy for wage...
Persistent link: https://www.econbiz.de/10005718482
This paper develops a model of a small open economy that produces an export good with domestic labour and imported energy and is stuck in an unemployment situation resulting from an excessive fixed net-of-tax wage rate. We study a revenue-neutral green tax reform that substitutes energy for wage...
Persistent link: https://www.econbiz.de/10014203154
When consumers choose between clean and dirty goods and the labour market clears, a green tax reform may not bring about a double dividend in the sense of increasing environmental quality and increasing employment. However, when firms choose between clean and dirty factors of production, and...
Persistent link: https://www.econbiz.de/10014075381
When consumers choose between clean and dirty goods and the labor market clears, a green tax reform may not bring about a double dividend in the sense of increasing environmental quality and increasing employment. However, when firms choose between clean and dirty factors of production, and when...
Persistent link: https://www.econbiz.de/10014064044
durch die angeblich überlegene Produktivität der deutschen Wirtschaft erklärt. Deutschland hat im internationalen Vergleich …Laut den Zahlen des Statistischen Bundesamtes oder des Instituts der deutschen Wirtschaft hat Deutschland unter den … Lohnnebenkosten sind in Deutschland deutlich niedriger als im EU-Durchschnitt. Die hohen Lohnkosten in Deutschland werden auch nicht …
Persistent link: https://www.econbiz.de/10003423277