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349 results, from 301
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
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 1 / 2002

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

2002| Klaus F. Zimmermann
Monographien

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.
Monographien

Germany: 1998 Tax Benefit System

Colchester: EUROMOD, 2001, 29 S.
(EUROMOD Country Report)
| Markus M. Grabka
Economic Bulletin 10 / 2001

German Public Budgets 2001/2002: Falling Investment Dampens Effects of Tax Cuts

2001| Dieter Teichmann, Dieter Vesper
Economic Bulletin 6 / 2001

No Upturn in Consumer Demand: Inflation Dampens Effects of Tax Reform

2001| Andreas Cors
Economic Bulletin 5 / 2001

The Effects of the Ecological Tax Reform in Germany

2001| Stefan Bach, Michael Kohlhaas, Barbara Praetorius
349 results, from 301
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