Environmental taxation very often comprises special provisions for parts of the business sector in order to attenuate effects on competitiveness of emissionintensive activities. This paper discusses motives, alternative designs and criteria for the evaluation of such safeguards and analyzes if...

The multiple roles and functions of agriculture and forestry beyond those of supplying food and fibre, such as the provision of environmental benefits and the contribution to the socio-economic viability of rural areas, account for a growing recognition in both scientific debates and political...

Niniejsze opracowanie przyjmuje forme analizy porównawczej i przedstawia wyniki badan opinii ekspertów na temat stanu oraz kierunków rozwoju obszarów wiejskich i rolnictwa w gminach górskich polozonych na terenie Karpat Polskich i Alp Niemieckich. Badania wskazuja, iz rolnictwo oraz obszary...

The multiple roles and functions of agriculture and forestry beyond those of supplying food and fibre, such as the provision of environmental benefits and the contribution to the socio-economic viability of rural areas, account for a growing recognition in both scientific debates and political...

The multiple roles and functions of agriculture and forestry beyond those of supplying food and fibre, such as the provision of environmental benefits and the contribution to the socio-economic viability of rural areas, account for a growing recognition in both scientific debates and political...

In this paper, we use an exogenous variation in tax regulations to analyze the impact of bonus depreciation programs on business investment. To promote economic convergence of Eastern and Western Germany after reunification, bonus depreciation tax incentives were granted for investments in...

We analyse how tax incentives in the form of accelerated depreciations ("bonus depreciation") affect business investment. By exploiting exogenous variation in tax regulation of a regional bonus depreciation program in the former East Germany, we identify and quantify the impact from bonus...