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Green fiscal reform for a just energy transition in Latin America
Jakob, Michael; Soria, Rafael; Trinidad Alvarado, Carlos; … - 2018
Green fiscal reforms would contribute to climate change mitigation, increase the economic efficiency of national tax systems and provide additional public revenues. Some countries in Latin America have already taken first steps towards green fiscal reforms. This paper provides an overview of the...
Persistent link: https://www.econbiz.de/10011963186
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Umweltschutz durch Ökosteuern nach dem deutschen und europäischen Recht als Perspektive für die Einführung einer ökologischen Steuerreform in der Volksrepublik China
Zhu, Yifan - 2016
Die Veränderung der globalen Umwelt erfordert eine weltweit nachhaltige Entwicklung von Staat und Gesellschaft. Ökosteuern sind ein mögliches staatliches Gestaltungsinstrument. Sie haben aufgrund ihrer marktwirtschaftlichen Anreize einen erheblichen Vorteil gegenüber ordnungsrechtlichen...
Persistent link: https://www.econbiz.de/10011801658
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CO2 bepreisen, Energieträgerpreise reformieren : Wege zu einem sektorenübergreifenden Marktdesign
Witte, Julika (ed.); Stephanos, Cyril (ed.) - Deutsche Akademie der Naturforscher Leopoldina; Union …; … - 2020
Wie sollte das Marktdesign gestaltet sein, um einen effizienten Klimaschutz in Deutschland zu ermöglichen und die Sektorenkopplung voranzutreiben? Wesentlicher Bestandteil ist eine umfassende CO2-Bepreisung sowie eine Reform der Steuern, Abgaben und Umlagen. Diese Stellungnahme ordnet die...
Persistent link: https://www.econbiz.de/10012619457
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GloBE and EU Law : Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market
Pinto Nogueira, João Félix - 2020
This article examines the compatibility of the OECD's proposed rules on GloBE (pillar II) with EU law, covering both primary law and secondary law. In addition, it discusses the amendments required by the implementation of this initiative within the internal market. In what concerns...
Persistent link: https://www.econbiz.de/10012826846
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Carbon Taxes : Their Macroeconomic Effects and Prospects for Global Adoption: A Survey of the Literature
Cuervo, Javier - 2013
The carbon tax is a major instrument for curbing greenhouse gas emissions that cause global warming. Yet its adoption has been limited because of concerns over its effects on economic growth, income distribution, and international competitiveness. The paper shows that policymakers can minimize...
Persistent link: https://www.econbiz.de/10012754403
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The role of environmental taxes in Serbian tax system
Stojanović, Miloš; Đorđević, Marina - In: Ekonomika : međunarodni časopis za ekonomsku teoriju … 62 (2016) 4, pp. 75-84
Persistent link: https://www.econbiz.de/10011595540
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Is carbon tax truly more salient? : evidence from fuel tourism at the France-Germany border
Bonnet, Odran; Fize, Etienne; Loisel, Tristan; Wilner, … - 2024
This paper exploits the introduction of the German carbon tax in 2021 as well as excise tax rebates on fuel in both France and Germany, consecutive to the 2022 oil crisis, to infer how fuel tourism responds to changes in relative prices. Based on French high-frequency transaction-level data...
Persistent link: https://www.econbiz.de/10014467350
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Combating Global Climate Change : Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade
Avi-Yonah, Reuven S.; Uhlmann, David M. - 2013
Congress is likely to consider domestic climate change legislation during 2009, with a cap-and-trade system continuing to draw support from the Obama Administration and many leaders in Congress. Yet cap-and-trade regulations would take years for EPA to develop and implement, the desired price...
Persistent link: https://www.econbiz.de/10014210965
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Tax Reform in Bosnia and Herzegovina and Serbia and Montenegro : Progress and Problems
Tesche, Jean E. - 2017
This paper looks at tax reform in two of the Yugoslav successor states: Bosnia and Herzegovina (BiH) and Serbia and …. Serious reform began in 1996 in BiH, after the war, but only in 2001 in Serbia. Along with the inherited Yugoslav system in … more difficult. The almost continuous difficulties in the ruling coalitions in Serbia have slowed economic and tax reform …
Persistent link: https://www.econbiz.de/10012974360