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An Hand eines OLG-Modells vom Auerbach-Kotlikoff-Typ werden in dieser Arbeit die gesamtwirtschaftlichen Wirkungen einer ökologischen Steuerreform untersucht. Das Aufkommen aus einer indirekten Steuer auf den Umweltverbrauch wird zur Senkung der Beiträge zur Sozialversicherung verwendet. Es...
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focus on taxation and subsidies. In order to understand the quite complex literature on this subject, we draw on the theory … of the second best and the theory of optimal taxation. The thrust of the chapter is that there are multiple objectives … theory, while Section 6 presents empirical evidence for the European Union. The latter section focuses primarily on …
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This survey reviews the recent literature on the double-dividend hypothesis of environmental taxes and discusses some recent extensions of the standard model such as the distributional consequences and the importance of the non-separability assumption between consumption goods and environmental...
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