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Can Redistributive State Taxes Reduce Inequality?
Leigh, Andrew - 2005
create a "simulated tax redistribution index", which captures the mechanical impact of the changes in tax policy on the gini … coefficient, but is exogenous to any behavioral response. Analyzing the effect of this redistribution index on inequality, I find … process further, I create a new class of tax redistribution measures, based on the S-Gini, which differentially weight effects …
Persistent link: https://www.econbiz.de/10014064224
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The hidden burden of the income tax : compliance costs of German individuals
Blaufus, Kay; Eichfelder, Sebastian; Hundsdoerfer, Jochen - 2011
We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...
Persistent link: https://www.econbiz.de/10009008047
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The effect of electricity taxation on the German manufacturing sector : a regression discontinuity approach
Flues, Florens; Lutz, Benjamin Johannes - 2015
Germany taxes electricity use since 1999. The government granted reduced rates to energy intensive firms in the industrial sector for addressing potentially adverse effects on firms' competitiveness. Firms that use more electricity than certain thresholds established by legislation, pay reduced...
Persistent link: https://www.econbiz.de/10010482088
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Efficiency, compensation, and discrimination : what is at stake when implementing the EU emissions trading scheme?
Böhringer, Christoph; Lange, Andreas - 2004
objective of the trading scheme is to promote cost-efficiency of carbon reduction within the EU. We identify policy …-relevant tradeoffs between overall efficiency, compensation and competitive neutrality which arise in the concrete implementation of the …
Persistent link: https://www.econbiz.de/10003245477
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Die Elastizität des zu versteuernden Einkommens in Deutschland – Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels (The Elasticity of Taxable Income in Germany –...
Schmidt, Thomas-Patrick - 2012
In this paper the current literature's standard approach is used to estimate the elasticity of taxable income with respect to the net-of-tax rate using tax return data from the German Taxpayer-Panel spanning the years 2001 to 2006. To our knowledge this is done the first time for Germany using...
Persistent link: https://www.econbiz.de/10013104797
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Externality-Correcting Taxes and Regulation
Christiansen, Vidar - 2009
Much of the literature on externalities has considered taxes and direct regulation as alternative policy instruments. Both instruments may in practice be imperfect, reflecting informational deficiencies and other limitations. We analyse the use of taxes and regulation in combination, to control...
Persistent link: https://www.econbiz.de/10013156041
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The Effect of Electricity Taxation on the German Manufacturing Sector : A Regression Discontinuity Approach
Flues, Florens - 2015
Germany taxes electricity use since 1999. The government granted reduced rates to energy intensive firms in the industrial sector for addressing potentially adverse effects on firms' competitiveness. Firms that use more electricity than certain thresholds established by legislation, pay reduced...
Persistent link: https://www.econbiz.de/10013025986
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Optimal Carbon Taxation and Horizontal Equity : A Welfare-Theoretic Approach with Application to German Household Data
Hänsel, Martin C.; Franks, Max; Kalkuhl, Matthias; … - 2021
We develop a model of optimal carbon taxation and redistribution taking into account horizontal equity concerns by …-efficient households if and only if social inequality aversion is sufficiently high. We further find that redistribution of carbon tax … households’ energy efficiency …
Persistent link: https://www.econbiz.de/10013239565
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Labour Market Responses of Survival Pensioners : Estimating a Labour Supply Model and Predicting the Effect of the Reform
Decoster, André - 2009
In this paper we use a sample of administrative data coming from the 'Dataware-house labour market and social protection' and the microsimulation model MIMOSIS to assess the labour supply effects of a reform of the rules for cumulating labour income with survival pension as proposed in the...
Persistent link: https://www.econbiz.de/10012721124
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Design of optimal corrective taxes in the alcohol market
Griffith, Rachel; O'Connell, Martin; Smith, Kate - 2017
Alcohol consumption is associated with costs to society due to its impact on crime and health. Tax can lead consumers to internalise these externalities. We study optimal corrective taxation in the alcohol market. We allow for the fact that the externality generating commodity (ethanol) is...
Persistent link: https://www.econbiz.de/10011596310