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Energy taxation and competitiveness : special provisions for business in Germany's environmental tax reform
Kohlhaas, Michael - 2003
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...
Persistent link: https://www.econbiz.de/10011438498
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Energy taxation and competitiveness : special provisions for business in Germany's environmental tax reform
Kohlhaas, Michael - 2003
Persistent link: https://www.econbiz.de/10013436297
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Sonderregelungen zur Vermeidung von unerwünschten Wettbewerbsnachteilen bei energieintensiven Produktionsbereichen im Rahmen einer Energiebesteuerung mit Kompensation
Bach, Stefan; Kohlhaas, Michael; Praetorius, Barbara; … - 1998
Persistent link: https://www.econbiz.de/10000648816
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How tax progression affects effort and employment
Koskela, Erkki (contributor); Schöb, Ronnie (contributor) - 2007
Within an efficiency wage framework, we study the effects of two revenue-neutral tax reforms that change the progressivity of the labour tax system. A revenue-neutral increase in both the wage tax and tax exemption and a revenue-neutral change in the composition of labour taxation towards the...
Persistent link: https://www.econbiz.de/10003608279
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Is environmental tax reform an appropriate policy for industrial sectors with different energy intensities? : an analysis of UK industrial sectors
Agnolucci, Paolo - In: Environmental tax reform (ETR) : a policy for green growth, (pp. 84-96). 2011
Persistent link: https://www.econbiz.de/10009245197
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Sonderregelungen zur Vermeidung von unerwünschten Wettbewerbsnachteilen bei energieintensiven Produktionsbereichen im Rahmen einer Energiebesteuerung mit Kompensation
Bach, Stefan; Kohlhaas, Michael; Praetorius, Barbara; … - 1998
Im Jahre 1994 hat das DIW ein Szenario für eine ökologische Steuerreform untersucht. Dabei wurde die Einführung einer allgemeinen Energiesteuer unterstellt, deren Aufkommen zur Senkung bestehender Abgaben (insbesondere zur Senkung der Lohnnebenkosten der Arbeitgeber) verwendet werden sollte....
Persistent link: https://www.econbiz.de/10011401954
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Gli effetti della riforma fiscale sui bilanci delle imprese manifatturiere
Gavana, Giovanna; Majocchi, Antonio; Marenzi, Anna - In: Economia pubblica : the Italian journal of public … 31 (2001) 2, pp. 65-96
Persistent link: https://www.econbiz.de/10001584724
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Incidence effects of proposed reforms for employers' social security contributions in Finnish manufacturing
Holm, Pasi; Honkapohja, Seppo; Koskela, Erkki - 1990
Persistent link: https://www.econbiz.de/10000787844