This paper presents the technical background for our computable general equilibrium (CGE) analysis of different worldwide liberalization scenarios in agricultural markets. The main features of the examined agricultural protection policies are explained and descriptions of the applied economic...

This paper deals with the efficiency and distributional consequences of a switch from the current German income and corporate tax system to one special variant of an intertemporally neutral tax, an extended ACE (allowance for corporate equity) corporation tax. This tax is favoured by the IFS...