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Reforming the Air Passenger Duty as an Environmental Tax
Truby, Jon M. - 2014
In light of the UK Coalition Government's announced intention to reform APD (Air Passenger Duty), this article examines the design flaws making APD an inadequate environmental tax. By identifying the misconceived consequences and environmental inefficiencies of this blunt instrument, the need...
Persistent link: https://www.econbiz.de/10013067239
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Fiscal policy instruments for inclusive labour markets : a review
Ernst, Ekkehard; Merola, Rossana; Reljic, Jelena - 2024
This study provides a critical assessment of various fiscal policy instruments - including direct public job creation, active labour market and care policies, social protection measures and tax reforms - and their effectiveness in supporting the most vulnerable groups in the labour market....
Persistent link: https://www.econbiz.de/10014496436
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Striking a Balance : Optimal Tax Policy with Labor Market Duality
Mbara, Gilbert - 2020
estimates of secondary "off the books" employment that are consistent with survey evidence for the EU14 and United States. We …
Persistent link: https://www.econbiz.de/10012824425
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Striking a balance: optimal tax policy with labor market duality
Mbara, Gilbert; Tyrowicz, Joanna; Kokoszczyński, Ryszard - 2020
estimates of secondary "off the books" employment that are consistent with survey evidence for the EU14 and United States. We …
Persistent link: https://www.econbiz.de/10012271653
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The Case for International Tax Co-Ordination Reconsidered
Sorensen, Peter Birch - 2001
In a world of high capital mobility, governments may be tempted to undercut each other's capital income taxes to attract capital from abroad. Since such tax competition may have detrimental effects for all countries, European policy makers have debated the introduction of a minimum capital...
Persistent link: https://www.econbiz.de/10014143527
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Participation of environmental taxes in government expenditures for environmental protection : the case of selected EU countries
Stojanović, Milos; Becić, Sonja; Stojanović, Goran - In: Bizinfo (Blace) : časopis iz oblasti ekonomije … 13 (2022) 1, pp. 11-18
Persistent link: https://www.econbiz.de/10013342013
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Mitigating carbon leakage : combining output-based rebating with a consumption tax
Böhringer, Christoph; Rosendahl, Knut Einar; … - 2015
Unilateral climate policy induces carbon leakage through the relocation of emission-intensive and trade-exposed industries to regions with no or more lenient emission regulation. Both analytical and numerical studies suggest that emission pricing combined with border carbon adjustments may be a...
Persistent link: https://www.econbiz.de/10011305409
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Targeted Carbon Tariffs - Carbon Leakage and Welfare Effects
Böhringer, Christoph - 2015
Climate effects of unilateral carbon policies are undermined by carbon leakage. To counteract leakage and increase global cost-effectiveness carbon tariffs can be imposed on the emissions embodied in imports from non-regulating regions. We present a theoretical analysis on the economic...
Persistent link: https://www.econbiz.de/10013024309
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Can a green tax reform entail employment double dividend in European and non-European countries? : a survey of the empirical evidence
Maxim, Maruf Rahman; Zander, Kerstin Katharina - In: International Journal of Energy Economics and Policy : IJEEP 9 (2019) 3, pp. 218-228
Persistent link: https://www.econbiz.de/10012264655
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Can a Green Tax Reform Entail Employment Double Dividend in European and Non-European Countries? A Survey of the Empirical Evidence
Maxim, Maruf - 2019
This paper synthesises the simulation studies concerning green tax reform (GTR) and employment double dividend (EDD) in … European and nonEuropean countries. The studies included investigate the effect of GTR on employment. We compared the …, but the average effect on employment in European countries (0.67%) is significantly greater than in non-European countries …
Persistent link: https://www.econbiz.de/10012868028