The present paper applies a two-sector two-factor model to analyze a variety of energy tax reforms that discriminate in favor of the energy-intensive export sector. As a result, all scenarios with exemptions reduce energy less than the non-discriminating textbook version. In one scenario that...

The present paper applies a theoretical two-sector three-factor model to analyze a variety of energy tax reforms with the common feature of at least partly exempting the energy-intensive export sector from the tax. As a result, all scenarios with exemptions reduce energy less than the...

In their seminal paper, Bovenberg and de Mooij (1994) elucidate why an ecological tax reform will not yield a double dividend, i.e. fails to increase the efficiency of the tax system. The present paper slightly modifies the Bovenberg and de Mooij model by introducing money illusion. With this...

This study analyses the cost-effectivness of different measures to improve local air quality. To determine the effectivness a special index for air pollution is used. The results show a considerable variation of the efficiency of the examined measures. All the efficient measures are very...

In Switzerland, there are substantial cantonal differences in per capita cost of the mandatory health care system. The present paper breaks these differences down into price and quantity effects revealing both, a large quantity and a somewhat smaller price variance across cantons. As a...

In their seminal paper, Bovenberg and De Mooij (1994) elucidate why an ecological tax reform will not yield a double dividend, i.e. fails to increase the efficiency of the tax system. The present paper slightly modifies the Bovenberg and De Mooij model by introducing money illusion. With this...