Transaction costs will reduce the attractiveness of the Kyoto Mechanisms compared to domestic abatement options. Especially the project-based mechanisms CDM and JI are likely to entail considerable costs of…
Contributions to Edited Volumes and Conference Proceedings
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2003
On 21 February 2003, the Bundestag, the German Federal Parliament, passed the "Steuervergünstigungsabbaugesetz", a tax bill which intends to close a number of loopholes in the German tax code. With a focus on…
A recent article presents effective corporate tax burdens for a number of countries. Its authors conclude that Germany can be considered to be a low tax country by international comparison, and that a tax reform…
