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This paper discusses the contribution that kerosene taxes could make to decarbonising international air travel post … taxes, will support an orderly transition in aviation. A gradually increasing tax on kerosene can strengthen the incentives …
Persistent link: https://www.econbiz.de/10012696475
In der Januarausgabe 2023 veröffentlichte der Wirtschaftsdienst einen Aufsatz mit dem Titel „Dürrezeit für das Elektroauto steht bevor“ von Ferdinand Dudenhöffer und Helena Wisbert. Robert Seiler und Dieter Wermuth vertreten in einer Replik eine andere Auffassung, im Anschluss erläutern...
Persistent link: https://www.econbiz.de/10014250308
countries, of the consumer tax equivalents (CTEs) of wine, beer and spirits taxes as of 2008. It encompasses wholesale sales … taxes, excise taxes and import tariffs expressed both in dollars per litre of alcohol and as a percentage of what the … wholesale price would be without those taxes (since many taxes are volumetric and so their percentage CTE rates vary with the …
Persistent link: https://www.econbiz.de/10009419445
leakage rates for current mitigation, but a perfect backstop allows leakage above unity. Leakage rates and suggested taxes …
Persistent link: https://www.econbiz.de/10010479912
This paper examines the case for internationally coordinated indirect taxes on aviation (as a source of general revenue …-not (necessarily) as a source of development finance). The case for such taxes is strong: the tax burden on international aviation is … address the key border-crossing externalities most directly; a ticket tax could raise more revenue; departure taxes face the …
Persistent link: https://www.econbiz.de/10012767309
The social cost of carbon is the central economic measure for aggregate climate change damages and functions as a metric for optimal carbon prices. Previous literature shows that inequality significantly influences the level of the social cost of carbon, but mostly neglects a major source of...
Persistent link: https://www.econbiz.de/10012870643
Since the turn of the current century, leading transnational organizations and academic scholarship have identified tax competition among countries as one of the scourges of the international tax regime. Both the EU and the OECD have warned that tax competition erodes the tax bases of Member...
Persistent link: https://www.econbiz.de/10012992551
Levelized cost is the preferred method of evaluating various energy technologies. Yet this ubiquitous technique is rarely questioned, and its history is poorly understood. This paper traces the history of levelized cost as a method and highlights its promise and pitfalls. The levelized cost of...
Persistent link: https://www.econbiz.de/10013037139
The social cost of carbon is the central economic measure for aggregate climate change damages and functions as a metric for optimal carbon prices. Previous literature shows that inequality significantly influences the level of the social cost of carbon, but mostly neglects a major source of...
Persistent link: https://www.econbiz.de/10012002880
Neither income, consumption, nor wealth is an "ideal" tax base, or one that plausibly identifies what one really should want to tax. Rather, they are best justified as imperfect stand-ins for some underlying (but unobservable) metric of inequality that may be relevant to distributive justice...
Persistent link: https://www.econbiz.de/10014183710