The paper studies the revenue, efficiency, and distributional implications of a simple strategy of offsetting tariff reductions with increases in destination-based consumption taxes so as to leave consumer prices unchanged. We employ a dynamic micro-founded macroeconomic model of a small open...

Study for the European Environmental Agency, Copenhagen Tax reform in Europe over the next decades: implication for the environment, for eco-innovation and for household distribution Task A: Eco-innovation Literature review on eco-innovation and ETR Modelling of ETR impacts with GINFORS