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Die Ökologische Steuerreform in Deutschland: Ein umweltpolitisches Feigenblatt
Böhringer, Christoph; Schwager, Robert - 2002
werden. Dann wird Umweltschutz dort geleistet, wo er am wenigsten kostet. Aus theoretischer Sicht können Abweichungen von … erheblich ab. Über weitreichende Ausnahmen wird die ökologische Lenkungswirkung stark abgeschwächt. Umweltschutz wird damit … die geringe Zahlungsbereitschaft der Wähler für Umweltschutz und die starke sektorale Konzentration von Anpassungskosten …
Persistent link: https://www.econbiz.de/10010298107
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Trade neutrality of national environmental policy: Some theoretical considerations and simulation results for Switzerland
Kirchgässner, Gebhard - 1999
Persistent link: https://www.econbiz.de/10010323996
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Employment and growth effects of tax reforms in a growth-matching model
Birk, Angela; Michaelis, Jochen - 2002
This paper explores how revenue-neutral tax reforms impact employment and economic growth in models of exogenous and endogenous growth and search frictions on the labor market. We show that (i) a cut in the payroll tax financed by an increase in the wage tax lowers both equilibrium employment...
Persistent link: https://www.econbiz.de/10010295550
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The political economy of emission tax design in environmental policy
Glachant, Matthieu - 2002
In actual environmental policy, the design of actual pollution emission taxes differs significantly with the optimal Pigovian tax. In particular, earmarking prevails and actual taxes are usually combined with regulation. Furthermore tax rates are generally too low to significantly influence...
Persistent link: https://www.econbiz.de/10011335760
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Stellungnahme zur Steuerreform 1999/2000/2002
Jacobs, Otto H.; Harhoff, Dietmar; Spengel, Christoph; … - 1998
Die von der Regierungskoalition vorgelegten Gesetzentwürfe zur Unternehmenssteuerreform 1999, 2000 und 2002 wurden von Zentrum für Europäische Wirtschaftsforschung (ZEW) und Lehrstuhl Prof. Jacobs hinsichtlich ihrer ökonomischen Auswirkungen auf den Unternehmenssektor sowie einiger...
Persistent link: https://www.econbiz.de/10010300901
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Novelle der Kfz-Besteuerung ist reine Symbolpolitik: Sechs Fragen an Uwe Kunert
Kunert, Uwe; Wittenberg, Erich - In: DIW Wochenbericht 76 (2009) 27/28, pp. 439
Persistent link: https://www.econbiz.de/10011602023
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Energy-capital-labor substitution and the economic effects of CO 2 abatement: Evidence for Germany
Kemfert, Claudia; Welsch, Heinz - 1998
use econometrically estimated, sectorally differentiated elasticities of substitution for Germany to shed some light on … emission limits for Germany. In particular, we consider the implementation of emission limits by means of a carbon tax …
Persistent link: https://www.econbiz.de/10011608444
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Family Tax Splitting: A Microsimulation of its Potential Labour Supply and Intra-household Welfare Effects in Germany
Laisney, François; Beninger, Denis; Beblo, Miriam - 2003
This paper assesses the effects that an introduction of the French family splitting mechanism would have on German families' labour supply and intra-household consumption behaviour. We use simulated real world microdata created by means of a 'deterministic' collective labour supply model. The...
Persistent link: https://www.econbiz.de/10010297284
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost Henrich; Reister, Timo; … - 2010
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 …
Persistent link: https://www.econbiz.de/10010300509
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011
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 …
Persistent link: https://www.econbiz.de/10010304812