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Fossil Fuel Subsidies Reform in the WTO : Options for Constraining Dual Pricing in the Multilateral Trading System

Marhold, Anna-Alexandra - 2018

Dual pricing is a practice through which resource-endowed states sell their energy resources at significantly lower prices on the domestic market, as compared to the price on the export market. Dual pricing could be considered an environmentally harmful fossil fuel subsidy: States that maintain...

Persistent link: https://www.econbiz.de/10012931636

Getting sugar back? Soda taxes beyond sodas

Lozano-Rojas, Felipe; Carlin, Patrick - 2021

Soda taxes are being implemented in several cities across the US with the aim of reducing sugar intake from sugar sweetened beverages (SSBs). Sugar is linked to obesity and to higher risk of diabetes and cardiovascular conditions, and sodas as the main source are targeted with these taxes. In...

Persistent link: https://www.econbiz.de/10013216785

Can Pigou at the Polls Stop US Melting the Poles?

Anderson, Soren; Marinescu, Ioana Elena; Shor, Boris - 2021

Economists recommend Pigouvian taxes as the most efficient way to fight climate change. Yet, carbon taxes are difficult to implement politically. To understand why, we study Washington State's two failed carbon tax referendums from 2016 and 2018—the first such votes in the United States. We...

Persistent link: https://www.econbiz.de/10013217739

Wage Effects of Employer-Mediated Transfers

Garriga, Santiago; Tortarolo, Dario - 2021

We explore whether the way in which tax credits are disbursed affects the gross wage of workers. We exploit an unusual reform in Argentina that shifted the disbursement responsibility of child benefits from employers to a government agency in a staggered fashion, from 2003 to 2010. Using...

Persistent link: https://www.econbiz.de/10013219073

Entry in Tax Competition and Intergovernmental Transfer

KIKUCHI, YUYA - 2021

This paper derives an efficient intergovernmental transfer system within tax competition settings under the endogenization of the number of regions that engage in tax competition. In our theoretical model, two externalities arise. These include fiscal externalities and the externalities...

Persistent link: https://www.econbiz.de/10013219484

Power Sector Emissions under Tightening Carbon Dioxide Quotas

Roach, Travis; Gittings, R. Kaj - 2021

The Regional Greenhouse Gas Initiative (RGGI) was passed by an original collection of 10 northeastern states and is the first cap-and-trade policy in the United States to specifically target carbon dioxide emissions from the electricity sector. We exploit the introduction of this policy and...

Persistent link: https://www.econbiz.de/10013249977

Section 40(a)(iib) of the Income Tax Act : Appraising Fiscal Autonomy Concerns of the States

Jain, Tarun - 2015

Reacting to the judicial ruling opining against its stand, the Government of India proposed to amend the provisions of the Income Tax Act, 1961 (“Act”) to bring to tax the amount of royalty/license fee etc. earned by the States from their undertakings. This proposal, which was accepted by...

Persistent link: https://www.econbiz.de/10013032199

Carbon Tax : A Policy for Decarbonization

Bakara, Minarnita Yanti Verawati - 2021

Global warming which is caused by Greenhouse effect due to carbonization - emission of carbon gas - has contributed to climate change that produces extreme weather. These pollutions have damaged the earth and threatening human lives. Thus, to keep the earth a safe place for people to live in...

Persistent link: https://www.econbiz.de/10013314636

Fiscal Equalization and the Tax Structure

Holm-Hadulla, Federic - 2021

this pattern and tests them in a natural experiment from Germany. The first hypothesis is that fiscal redistribution … the perspective of local governments; the second is that a desire for redistribution within jurisdictions induces a shift … taxation serves as a Pigouvian intervention to correct externalities. The empirical analysis supports redistribution between …

Persistent link: https://www.econbiz.de/10013315380

Federal Tax-Transfer Policy and Intergovernmental Pre-Commitment

Koethenbuerger, Marko - 2021

Federal and state governments often differ in the capacity to pre-commit to expenditure and tax policy. Whether the implied sequence of public decisions has any efficiency implications is the subject of this paper. We resort to a setting which contrary to most of the literature does not exhibit...

Persistent link: https://www.econbiz.de/10013316943