In Deutschland steht wieder einmal eine große Steuerreform an. Zum Jahresbeginn 2001 soll das Steuersenkungsgesetz in Kraft treten, in dessen Zentrum grundlegende Änderungen bei der Einkommens- und Unternehmensbesteuerung stehen. Diese Steuerreform ist oft mit einer im internationalen...

In der vorliegenden Arbeit wird die vom Deutschen Institut für Wirtschaftsforschung in einem Gutachten vorgeschlagene ökologische Steuerreform einer kritischen Würdigung unterzogen. Die Untersuchung richtet sich zunächst auf das der positiven Analyse zugrundeliegende methodische Vorgehen und...

This paper analyses the consequences of tightening environmental policy for economic growth. To find out how the new balanced growth path is reached in the long run, we simulate numerically for the short and medium term the transition path of a change in environmental policy within an endogenous...

This paper analyses tax policy measures within a two sector endogenously growing economy with elastic labour supply. Pollution is modelled as a side product of physical capital stock used as a primary production factor in the final good sector. The framework allows to analyse consequences of...

This paper analyses policy measures within a two sector endogenously growing economy with pollution. Pollution is either generated by production or by the use of physical capital in production, and can be reduced by public abatement activities. In this generalized Uzawa-Lucas model, the effects...

This paper analyses policy measures within a two sector endogenously growing economy with pollution. Pollution is either generated by production or by the use of physical capital in production, and can be reduced by public abatement activities. In this generalized Uzawa-Lucas model, the effects...

This paper analyses policy measures within a two sector endogenously growing economy with pollution. Pollution is either generated by production or by the use of physical capital in production, and can be reduced by public abatement activities. In this generalized Uzawa-Lucas model, the effects...