In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread...

This paper analyses the effects of energy taxation on the Austrian economy. Simulations are carried out with a linked input-output macromodel. The macroeconomic effects of an energy tax on economic growth, employment, the rate of inflation (change in the consumer price index), the budget deficit...

We investigate whether or not the imposition of a common EC energy-tax will penalize more the poorer Southern European economies and if this will harm convergence at the EC level. We start by surveying briefly the existing studies and empirical evidence. Then we exploit the results obtained when...

The dynamic of energy prices influences the entire economic activity, both at macro and micro level. Unlike other economic goods price determination, based specially on offer-demand relationship, the energy price determination is strongly influenced by the taxation policy and political factor,...

During the interwar period, especially after the great economic crisis of 1929-1933, the capitalist economic conception replaced the noninterventionist state with the interventionist one. This situation is similar with our present financial and economic conditions, when the financial crisis...

The dynamic of energy prices influences the entire economic activity, both at macro and micro level. Unlike other economic goods price determination, based specially on offer-demand relationship, the energy price determination is strongly influenced by the taxation policy and political factor,...

The topic of this paper is the question of what would be an optimum solution for a country or a greater region that wants to become a forerunner in the abatement of greenhouse gases. Tradeable emission permits are identified as being most beneficial from an environmental efficiency point of view...

New evidence for 21 OECD countries shows that the distributional effects of energy taxes differ by energy carrier. On an expenditure basis, taxes on transport fuels are not regressive on average, as households in lower expenditure deciles spend a lower proportion of their expenditure on taxes on...