Scientists are expecting a high increase of the Carbon-Dioxide-Emissions related to the strong expansion of the car traffic in Germany. Environmental economists recommend the use of taxes and fiscal charges as market economy instruments for the protection of the earth climate. In this paper, the...

We use Luxembourg Income Study (LIS) data to compare the progressivity of the tax structure in the USA and Europe. LIS data allow a comparison of tax rates that attempts to take different starting rates, thresholds and exemptions into account. Our study supports the argument others have made...