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352 results, from 301
Economic Bulletin 1 / 2002

Should the Value-Added Taxes in Germany Temporarily Be Reduced? Editorial

2002| Klaus F. Zimmermann
Externe referierte Aufsätze

The Effects of Environmental Fiscal Reform in Germany: A Simulation Study

This paper presents the first comprehensive, model-based impact analysis of the German environmental fiscal reform, addressing the effects on CO2 emissions, economic growth, employment, and personal income distribution. Both an econometric input-output model and a dynamic computable general equilibrium model are applied in order to enhance the credibility of our results. The macroeconomic results are ...

In: Energy Policy 30 (2002), 9, S. 803-811 | Stefan Bach, Michael Kohlhaas, Bernd Meyer, Barbara Praetorius, Heinz Welsch
Economic Bulletin 12 / 2002

Developments in Tax Systems: An International Comparison

2002| Stefan Bach, Bernhard Seidel, Dieter Teichmann
Economic Bulletin 12 / 2002

Substantial Variation in the Tax Burden on Private Cars across Europe

2002| Hartmut Kuhfeld, Uwe Kunert
Externe referierte Aufsätze

Tax Liability-Side Equivalence in Experimental Posted-Offer Markets

In theory, the incidence of a tax should be independent of the side of the market on which it is levied. This principle of liability-side equivalence underlies virtually all theories of tax incidence. Policy discussions, however, tend to place great emphasis on the legal division of tax payments. We use computerized experimental posted-offer markets to test liability-side equivalence. We find that ...

In: The Southern Economic Journal 68 (2002), 3, S. 672-682 | Rainald Borck, Dirk Engelmann, Wieland Müller, Hans-Theo Normann
Diskussionspapiere 297 / 2002

Stricter Enforcement May Increase Tax Evasion

This paper shows that stricter enforcement may increase tax evasion. Individuals vote on a linear income tax which is used to finance lump sum transfers. Stricter enforcement may make redistributive taxation more attractive to the decisive voter. The tax rate and transfer may rise which in turn may increase tax evasion. An example shows that this result can actually occur. The paper also discusses ...

2002| Rainald Borck

Study on Vehicle Taxation in the Member States of the European Union: Final Report

Lisboa: Consultores em Transportes, Inovação e Sistemas, 2002, 106, 63 S.

Germany: 1998 Tax Benefit System

Colchester: EUROMOD, 2001, 29 S.
(EUROMOD Country Report)
| Markus M. Grabka
352 results, from 301