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Energy Tax Reform with Exemptions for the Energy-Intensive Export Sector
Schleiniger, Reto - 2004
The present paper applies a theoretical two-sector three-factor model to analyze a variety of energy tax reforms with the common feature of at least partly exempting the energy-intensive export sector from the tax. As a result, all scenarios with exemptions reduce energy less than the...
Persistent link: https://www.econbiz.de/10014134659
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Carbon Taxes and Corporate Tax Reform
Marron, Donald B.; Toder, Eric J. - 2015
The revenues from a carbon tax could help finance lower corporate tax rates, extending business tax preferences, or other corporate tax reforms. Such a tax swap would reduce the environmental risks of carbon emissions and improve the efficiency of America’s corporate tax system. But it would...
Persistent link: https://www.econbiz.de/10014132789
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Alleviating Unemployment : The Case for Green Tax Reforms
Schöb, Ronnie; Koskela, Erkki - 2014
It has been argued recently that imposing taxes on pollution produces additional tax revenues, which can then be used to replace labor taxes and thus reap a double dividend in the form of improving environmental quality and alleviating unemployment. This paper analyzes the employment effects of...
Persistent link: https://www.econbiz.de/10014107387
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Energy tax reform with exemptions for the energy-intensive export sector
Schleiniger, Reto - In: FinanzArchiv : European journal of public finance 58 (2001) 4, pp. 449-463
Persistent link: https://www.econbiz.de/10001707111
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Pass-Through in a Multiproduct World
Agrawal, David R. - 2019
markets and taxation of inputs to production. Empirically applying our theory to estimate pass-through in alcohol markets, we …
Persistent link: https://www.econbiz.de/10012899392
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Consumption Taxes and International Competitiveness in a Keynesian World
Schleiniger, Reto - 2011
an explanation why exporters support such a reform although economic theory basically predicts trade neutrality. To this …
Persistent link: https://www.econbiz.de/10014155239
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Chapter 5 The Economic Theory of Gift-Giving: Perfect Substitutability of Transfers and Redistribution of Wealth
Mercier Ythier, Jean - In: Handbook of the economics of giving, altruism and …, (pp. 227-369). 2006
This chapter reviews the theory of the voluntary public and private redistribution of wealth elaborated by economic … analysis in the last forty years or so. The central object of the theory is altruistic gift-giving, construed as benevolent … voluntary redistribution of income or wealth. The theory concentrates on lump-sum voluntary transfers, individual or collective …
Persistent link: https://www.econbiz.de/10014023678
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Ecological tax reform initiatives in Africa
Kerckhoven, Sven van; Bécault, Emilie; Marx, Axel - In: International journal of green economics 9 (2015) 1, pp. 58-76
Persistent link: https://www.econbiz.de/10011346212
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Environmental taxation and development : a scoping study
Spratt, Stephen - 2013
Persistent link: https://www.econbiz.de/10010362300
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A distribution-neutral perspective on tax expenditure limitations
Kaplow, Louis - 2016
A recent wave of literature, partly motivated by presidential campaign tax reform plans, analyzes tax expenditure limitation proposals. These reforms are often advanced not only, or even primarily, because they reduce distortions caused by favoritism for some types of expenditures over others....
Persistent link: https://www.econbiz.de/10011581947