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Issues in Extractive Resource Taxation : A Review of Research Methods and Models
Smith, James L. - 2013
This paper provides a conceptual overview of economists' attempts to learn about the effects of taxes on extractive resources. The emphasis is on research methods and techniques, with no attempt to provide a comprehensive tabulation of previous empirical results or policy conclusions regarding...
Persistent link: https://www.econbiz.de/10013088410
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Prices and Taxes in a Ramsey Climate Policy Model under Heterogeneous Beliefs and Ambiguity
Von zur Mühlen, Peter - 2022
policy ambiguities that alter carbon prices and taxation. Three sources of ambiguity are considered: (i) the private sector …
Persistent link: https://www.econbiz.de/10014237108
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Prices and taxes in a Ramsey climate policy model under heterogeneous beliefs and ambiguity
Von zur Mühlen, Peter - In: Economies : open access journal 10 (2022) 10, pp. 1-56
policy ambiguities that alter carbon prices and taxation. Three sources of ambiguity are considered: (i) the private sector …
Persistent link: https://www.econbiz.de/10013498952
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Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre
Homburg, Stefan - 2010
history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …
Persistent link: https://www.econbiz.de/10010332577
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Allgemeine Steuerlehre
Homburg, Stefan - Deutsche Zentralbibliothek für …
history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …
Persistent link: https://www.econbiz.de/10010984756
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Allgemeine Steuerlehre
Homburg, Stefan - 2010 - 6., stark überarbeitete Aufl.
history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …
Persistent link: https://www.econbiz.de/10010372060
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Optimal dual-regime business tax systems
Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael; … - 2025
Dual-regime business tax systems typically subject smaller firms to an output (turnover) tax and larger firms to a profit (corporate) tax. Despite their prevalence, there is little formal analysis of their optimal design. This paper addresses this gap by developing a theoretical framework to...
Persistent link: https://www.econbiz.de/10015420881
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The marginal cost of public funds : a brief guide
Bastani, Spencer - 2023
taxation. However, there is no scholarly consensus on its definition or quantification. The purpose of this paper is to provide … the MCPF beyond taxation …
Persistent link: https://www.econbiz.de/10014299347
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The optimal path of energy and CO2 taxes for intertemporal resource allocation
Conrad, Klaus - 2001
The purpose of this paper is to extend the dynamic resource allocation problem by including stock externalities like accumulated CO2 and SO2 emissions as well as flow externalities like waste of energy or pollutants which can be abated (SO2). The objective is to examine how the evolution of...
Persistent link: https://www.econbiz.de/10011399722
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The Optimal Path of Energy and Co2 Taxes for Intertemporal Resource Allocation
Conrad, Klaus - 2021
The purpose of this paper is to extend the dynamic resource allocation problem by including stock externalities like accumulated CO2 and SO2 emissions as well as flow externalities like waste of energy or pollutants which can be abated (SO2). The objective is to examine how the evolution of...
Persistent link: https://www.econbiz.de/10013320989