The present paper aims to reliably depict the impact of the European Union Emissions Trading Scheme (EU ETS) on Spain under different assumptions about the industries involved. Prior analyses, based either on highly aggregated macroeconomic or specific electricity industry models, have been...

This paper deals with the welfare analysis of green tax reforms. The aims of this paper are to highlight misinterpretations of policy assessments in the double dividend literature, to specify which of the efficiency costs and benefits should be ascribed to each dividend, and then, to propose a...

Water productivity, measured as economic output per volume of water input, is widely used by national and international decision-makers to assess the success of water-management policies. In fact, this metric is often used synonymously with water efficiency. Considering this, our study analyzes...

We provide a generalization and adaptation of the decomposition methodology by Pfähler (Bull Econ Res 42:121–129, <CitationRef CitationID="CR13">1990</CitationRef>) and Lambert (The distribution and redistribution of income, 1st edn, <CitationRef CitationID="CR9">1989</CitationRef>, The distribution and redistribution of income, 3rd edn, <CitationRef CitationID="CR10">2001</CitationRef>), designed to assess the...</citationref></citationref></citationref>

This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries. Simulation results based on household budget survey microdata...

The OECD’s Taxing Wages (TW) Report1 provides details of taxes paid on wages in the 34 OECD member countries. In particular, it covers the personal income tax and social security contributions paid by employees and their employers, as well as cash benefits received by families. The Report...