All European Union (EU) member states have to comply with the demanding recycling rates targets that were set for the recovery of packaging waste in the Directive 94/62/EC. Nevertheless, each country has its own system for accomplishing these targets. Some already had national legislation when...

The recycling of packaging waste is an objective of the Community with very ambitious recycling rate targets laid down in the European law. Research on the operations and on the financial and economic costs that resulted from this environmental policy is an ongoing effort. Currently, there is...

In der vorliegenden Studie überprüfen wir verschiedene Gebührenstrategien der Dualen System Deutschland AG (DSD) darauf hin, ob sie die pareto-effiziente Allokation in der Abfallwirtschaft implementieren. Dabei greifen wir auf eine disaggregierte Modellökonomie zurück, in der Material...

In dem vorliegenden Beitrag untersuchen wir auf der Grundlage eines statischen allgemeinen Gleichgewichtsmodells die Effizienz verschiedener Gebührenkonzepte einer Abfall-Management-Organisation. Diese wird von den Produzenten, die für die Verwertung und/oder Entsorgung der Verpackungsabfälle...

Shifting taxes from labor income to consumption is regularly suggested as a measure to induce work incentives. We investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is compensated by a revenue-neutral reduction in...

Shifting taxes from labor income to consumption is regularly suggested as a measure to induce work incentives. We investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is compensated by a revenue-neutral reduction in...

The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation theory, and questions of tax justice are considered in...

We develop a model of optimal carbon taxation and redistribution taking into account horizontal equity concerns by considering heterogeneous energy efficiencies. By deriving first- and secondbest rules for policy instruments including carbon taxes, transfers and energy subsidies, we then...

We develop a model of optimal carbon taxation and redistribution taking into account horizontal equity concerns by considering heterogeneous energy efficiencies. By deriving first- and second-best rules for policy instruments including carbon taxes, transfers and energy subsidies, we then...