This paper examines the efficacy of carbon tax policies in view of the interactions between such policies and the firm … to minimize the carbon tax policy’s cost. The shift to debt financing, in turn, mitigates the carbon tax policy … interests. Such a rule renders senior debt no longer useful for reducing the carbon tax policy’s cost. As a result, the tax …

The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent … wages with unions on the labour market. In the setting, the value of the employment-maximising energy tax rate depends on … the level of the profit tax. The question of wheather there is unemployment or not turns out to be less important. …

In this paper we offer a meta-analysis approach to (simulation) studies on environmental tax reform (ETR). The … domestic product) following such a tax reform. The statistical results suggest that the tax type, the recycling-policy and the …

motorists avoid taxes due to an excessive economic driving-style. The efficient tax on gasoline is reduced below the Pigouvian … rate due to such avoidance. The current US tax rate on gasoline is below the efficient tax rate while the current UK rate … GPS-based road user charge should be combined with a tax on gasoline which promotes an economic driving-style that lowers …

emissions as by-products of production, and (ii) social security tax revenue from the working young is transferred to the … which the government undertakes an environmental-tax-financed social security tax cut; the environmental-tax revenue is … dynamically inefficient equilibrium, (ii) the share of capital (labor) is low (high), and (iii) the social security tax rate …

The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent … wages with unions on the labour market. In the setting, the value of the employment-maximising energy tax rate depends on … the level of the profit tax. The question of wheather there is unemployment or not turns out to be less important. …

Tax earmarking imposes a constraint on government policymaking, and may be desirable if it solves a time …-inconsistency problem in tax policy. In a two-period economy, in which the policy decisions regarding taxes, public goods provision, and …