Is it possible to replace the income tax by a consumption tax or a wage tax such that (i) a dynamic (intergenerational) Pareto-improvement is obtained and (ii) only the information available from enforcing the…
We assess the design of the recent environmental tax reform in Germany. Based on fundamental welfare economics we argue that extensive tax reductions and rebates in favour of energy-intensive …
This book summarises the results of a study on behalf of the European Commission. It presents estimates of effective average tax rates (EATR) in five EU Member States plus the USA. The main aim is to compare…