Compared with the traditional public-finance approach of a monolithic fully informed planner, earmarking of taxation is less likely to be optimal if a principal-agent setting is considered, where taxing and spending are performed by two separate agents which are monitored by the parliament. We...

To combat a growing obesity problem, Mexico imposed a nationwide tax on drinks with added sugar, popularly referred to as a "soda tax," effective January 2014. Since the tax took effect nationwide, there is no conventional control group that can be used as a baseline to estimate how the tax...

Der Ausbau der Erneuerbaren Energien zur Stromerzeugung wird in Deutschland durch die EEG-Umlage gefördert. Die Umlage belastet alle Stromverbraucher, unab-hängig davon, ob sie erneuerbar oder fossil erzeugten Strom nutzen. Auch die zu-nehmenden Netzausbaukosten werden auf die Stromverbraucher...