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923 Ergebnisse, ab 821
Weitere Aufsätze

Ecological Tax Reform: Panacea or Job-Killer?

In: Greenpeace e.V., Deutsches Institut für Wirtschaftsforschung (Eds.) , The Price of Energy
S. 59-135
| Thomas Worm, Stefan Bach, Michael Kohlhaas, Volker Meinhardt, Barbara Praetorius, Hans Wessels, Rudolf Zwiener
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Ökologische Steuerreform: Konzepte und Beschäftigungswirkungen

In: Umweltschutz und Energie: Volle Kraft voraus!?
S. 43-58
| Stefan Bach
Diskussionspapiere 467 / 2005

EUROMOD and the Development of EU Social Policy

The purpose of this paper is to set EUROMOD - the EU-wide tax and benefit model - in the context of the development of EU social policy. It explores the relation between the rapidly evolving EU social inclusion process and investment in European social science infrastructure. In so doing, I look mainly to the future, but I would like to begin in Sections 1 and 2 with the historical background. It

2005| Anthony Barnes Atkinson
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The Economic Effects of an Environmental Tax Reform in Germany

In: Hope Ashiabor, Kurt Deketelaere, Larry Kreiser, Janet Milne (Eds.) , Critical Issues in Environmental Taxation
S. 507-519
| Michael Kohlhaas
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Perspektiven der Unternehmens- und Kapitaleinkommensbesteuerung im internationalen Kontext

In: Margit Schratzenstaller, Achim Truger (Hrsg.) , Perspektiven der Unternehmensbesteuerung
S. 138-166
| Stefan Bach
Diskussionspapiere 516 / 2005

Taxation, Insurance and Precautionary Labor

We examine optimal taxation and social insurance if insurance markets are imperfect. This requires the development of a theory of labor supply under uncertainty. We show that the case for social insurance is not generally reinforced by adverse selection in insurance markets as social insurance will have welfare-decreasing effects on the labor market. Furthermore, positive and normative

2005| Nick Netzer, Florian Scheuer
Diskussionspapiere 503 / 2005

Voting, Inequality, and Redistribution

This paper surveys models of voting on redistribution. Under reasonable assumptions, the baseline model produces an equilibrium with the extent of redistributive taxation chosen by the median income earner; if the median is poorer than average, redistribution is from rich to poor. Increasing inequality increases redistribution. However, under different assumptions about the economic environment,

2005| Rainald Borck
Diskussionspapiere 504 / 2005

Fiscal Competition, Capital-Skill Complementarity, and the Composition of Public Spending

Following Keen and Marchand (1997), the paper analyses the effect of fiscal competition on the composition of public spending in a model where capital and skilled workers are mobile while low skilled workers are immobile. Taxes are levied on capital and labour. Each group of workers benefits from a different kind of public good. Mobility of skilled workers provides an incentive for jurisdictions

2005| Rainald Borck
Diskussionspapiere 589 / 2006

The Diverse Structures of Passenger Car Taxation in Europe and the EU Commissions Proposal for Reform

In this study we first analyze duties on passenger cars in 27 European countries. Taxes and fees related to the registration, ownership and use of cars are assessed differently across Europe, and their rates vary significantly. We find that the annual taxes levied on specific types of cars differ across countries by a factor of up to four, while the various kinds of duties levied account for

2006| Uwe Kunert, Hartmut Kuhfeld
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Evaluating the Move to a Linear Tax System in Germany and Other European Countries

In: Review of Economics of the Household 4 (2006), 2, S. 159-180 | Denis Beninger, Olivier Bargain, Miriam Beblo, Richard Blundell, Raquel Carrasco, Maria-Concetta Chiuri, Francois Laisney, Valérie Lechene, Ernesto Longobardi, Nicolas Moreau, Michal Myck, Javier Ruiz-Castillo, Frederic Vermeulen
923 Ergebnisse, ab 821