Environmental tax schemes in OECD countries often involve tax rates differentiated across industrial, commercial and household sectors. In this paper, we investigate four potentially important arguments for…
This paper investigates the economic impacts of environmental tax reforms designed to reach given emission reduction targets for the German economy. Our focus is on the efficiency and employment implications…
Dieser Beitrag präsentiert Kennziffern für effektive Grenz- und Durchschnittssteuerbelastungen von Kapitalgesellschaften in den Staaten der Europäischen Union. Aufbauend auf einem Basisfall wird die Auswirkung…
