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The public acceptability of a carbon price depends on how the revenues from carbon pricing are used. In a fully incentivised experiment with a large representative sample of the German population, we compare five different revenue recycling schemes and show that support for a carbon price is...
Persistent link: https://www.econbiz.de/10014451968
Tax sharing arrangements provide considerable financial resources to sub-central government levels. This statement is true both for unitary and federal states although tax revenue sharing mechanisms differ significantly across countries. The basic aim of this article is to compare the mechanisms...
Persistent link: https://www.econbiz.de/10012010932
German municipalities have substantial autonomy in setting taxes on two distinct tax bases: business profits and property values. We use this setting and a two-step approach to explore whether implemented tax policy is consistent with the seminal inverse-elasticity rule. First, we estimate the...
Persistent link: https://www.econbiz.de/10012898081
an “Innovation Sample” that will make it possible to better address theory-based research questions required for testing …
Persistent link: https://www.econbiz.de/10011634367
German municipalities have substantial autonomy in setting taxes on two distinct tax bases: business profits and property values. We use this setting and a two-step approach to explore whether implemented tax policy is consistent with the seminal inverse-elasticity rule. First, we estimate the...
Persistent link: https://www.econbiz.de/10011900011
linear labor income tax and earnings-dependent pensions, which approximate the current German pension system, the theory … predicts a rise in employment in response to a payroll tax increase for a conventional specification of the utility function …
Persistent link: https://www.econbiz.de/10013399869
Our paper deals with the welfare and employment effects of green tax reforms. In the first part we develop a flexible … emission quotas and quantify welfare and employment effects. He or she can choose between different model variants, e. g …
Persistent link: https://www.econbiz.de/10011446076
Our paper deals with the welfare and employment effects of green tax reforms. In the first part we develop a flexible … emission quotas and quantify welfare and employment effects. He or she can choose between different model variants, e. g …ur paper deals with the welfare and employment effects of green tax reforms. In the first part we develop a flexible …
Persistent link: https://www.econbiz.de/10013428403