countries using pooled regressions. Fiscal effects are included via after-tax interest rates. Other factors shown to be relevant …

We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect … marginal net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The …

We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who … net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The elasticity …

This paper analyzes the impact of tax-induced value of external funding on the firm value of real estate corporations … under German Tax Law. Legal forms of real estate corporations are differentiated between commercial and asset managing Real … specific tax-privileges. However, the full tax-exemption of a REIT is attended by distribution and equity restrictions. To …

Study for the European Environmental Agency, Copenhagen "Tax reform in Europe over the next decades: implication for …

include tax policy changes, a range of different retirement income policy settings and policies that affect the housing market … significantly tax-preferred saving vehicles other than property. Tax reform thus has potential to both raise the level of saving and … improve its composition. One option may be to reduce the tax rate on capital income, such as by extending the existing PIE …

A simulation model of international tourist flows is used to estimate the impact of a carbon tax on aviation fuel. The … effect of the tax on travel behaviour is small: a global $1000/tC would change travel behaviour to reduce carbon dioxide … emissions from international aviation by 0.8%. This is because the imposed tax is probably small relative to the air fare. A …

A simulation model of international tourist flows is used to estimate the impact of a carbon tax on aviation fuel. The … effect of the tax on travel behaviour is small: A global $1000/tC would change travel behaviour to reduce carbon dioxide … emissions from international aviation by 0.8%. This is because the imposed tax is probably small relative to the air fare. A …