In der Diskussion um eine ökologische Steuer- und Abgabenreform haben bisher gesamtwirtschaftliche Argumentationsmuster überwogen. Den Ausgangspunkt bildeten Versuche, Umwelt- und Beschäftigungsprobleme uno actu durch ein Instrumentarium zu lösen. Dieser Ansatz hat sektorale und regionale...

Taking cue from the OECD's Base Erosion and Profit Shifting project, the Finance Act, 2016 made a significant change in the scheme of direct taxes with the introduction of ‘Equalisation Levy'. As the Finance Minister explained, the measure was “to tap tax on income accruing to foreign...

We analyze a simple model of local public good provision in a country consisting of a large number of heterogeneous regions, each comprising two districts, a city and a village. When districts remain autonomous and local public goods have positive spillover effects on the neighbouring district,...

We analyze a simple model of local public good provision in a country consisting of a large number of heterogeneous regions, each comprising two districts, a city and a village. When districts remain autonomous and local public goods have positive spillover effects on the neighboring district,...