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  1. How should shale gas extraction be taxed?
    Author: Daniel, Philip; Krupnick, Alan J.; Matheson, Thornton; Mullins, Peter; Parry, Ian W. H.; Świstak, Artur
    Published: November 2017
    Publisher:  International Monetary Fund, [Washington, D.C.]

    This paper suggests that the environmental and commercial features of shale gas extraction do not warrant a significantly different fiscal regime than recommended for conventional gas. Fiscal policies may have a role in addressing some environmental... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    This paper suggests that the environmental and commercial features of shale gas extraction do not warrant a significantly different fiscal regime than recommended for conventional gas. Fiscal policies may have a role in addressing some environmental risks (e.g., greenhouse gases, scarce water, local air pollution) though in some cases their net benefits may be modest. Simulation analyses suggest, moreover, that special fiscal regimes are generally less important than other factors in determining shale gas investments (hence there appears little need for them), yet they forego significant revenues

     
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  2. Canada's carbon price floor
    Author: Parry, Ian W. H.; Mylonas, Victor
    Published: March 2018
    Publisher:  International Monetary Fund, [Washington, D.C.]

    The pan-Canadian approach to carbon pricing, announced in October 2016, ensures that carbon pricing applies throughout Canada in 2018, with increasing stringency over time to reduce emissions. Canadian provinces and territories have the flexibility... more

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    The pan-Canadian approach to carbon pricing, announced in October 2016, ensures that carbon pricing applies throughout Canada in 2018, with increasing stringency over time to reduce emissions. Canadian provinces and territories have the flexibility to either implement an explicit price-based system-with a minimum price of CAN USD 10 per tonne of carbon dioxide equivalent in 2018, increasing to CAN USD 50 per tonne by 2022-or an equivalently scaled emissions trading system. This paper discusses the rationale for, and design of, the price floor requirement; its (provincial-level) environmental, fiscal, and economic welfare impacts; monitoring issues; and (national-level) incidence. The general conclusion is that the welfare costs and implementation issues are manageable, and pricing provides significant new revenues. A challenge is that the floor price by itself appears well short of what will be needed by 2030 for Canada's Paris Agreement pledge

     
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  3. Regional carbon pricing for international maritime transport
    challenges and opportunities for global geographical coverage
    Author: Dominioni, Goran; Heine, Dirk; Martinez Romera, Beatriz
    Published: January 2018
    Publisher:  World Bank Group, Climate Change Global Theme & Macroeconomics, Trade and Investment Global Practice Group, Washington, D.C.

    Although the existing literature identifies a fuel levy imposed by means of a global agreement as the most efficient policy for carbon pricing in the maritime sector, scholars and policy makers debate the possibility for regional measures to be... more

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    Although the existing literature identifies a fuel levy imposed by means of a global agreement as the most efficient policy for carbon pricing in the maritime sector, scholars and policy makers debate the possibility for regional measures to be introduced in case a global agreement cannot be achieved. This debate has highlighted several economic, legal, and political challenges that the implementation of an efficient and effective regional scheme would have to face. This paper compares the relative performance of various regional measures for carbon pricing based on the following criteria: jurisdictional basis, data availability, environmental effectiveness and avoidance strategies, impact on competitiveness, differentiation for developing countries, and incentives for reaching a global agreement. The main finding is that, if carefully designed, a cargo-based measure that covers the emissions released throughout the whole voyage to the cargo destination presents various advantages compared with other carbon pricing schemes. These advantages have been largely ignored in the literature

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Policy research working paper ; 8319
    World Bank E-Library Archive
    Subjects: Schifffahrt; Ökosteuer; Welt
    Scope: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  4. Voluntary environmental agreements, emission taxes and international trade
    the importance of the timing of strategies
    Author: Conrad, Klaus
    Published: 1999
    Publisher:  Inst. für Volkswirtschaftslehre und Statistik, Univ., Mannheim

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 59 (562)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper / Institut für Volkswirtschaftslehre und Statistik, Universität Mannheim ; 562
    Subjects: Umweltpolitik; Selbstverpflichtung; Umweltabgabe; Ökosteuer; Spieltheorie; Internationale Handelspolitik; Theorie
    Scope: 22 S
    Notes:
  5. Modelling of foreign trade in applied general equilibrium models
    theoretical approaches and sensitivity analysis with the GEM-E3 model
    Author: Koschel, Henrike; Schmidt, Tobias F. N.
    Published: 1998
    Publisher:  ZEW, Mannheim

    The specification of the world closure, i.e. the way of closing the domestic economy model by incorporating the external sector, is a crucial component for those models in which production and consumption is not specified endogenously for all... more

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    2 : Z 2027 -98-8-
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    The specification of the world closure, i.e. the way of closing the domestic economy model by incorporating the external sector, is a crucial component for those models in which production and consumption is not specified endogenously for all countries. This paper looks explicitly at the assumptions concerning the trade behaviour of the rest of the world that can be found in literature and in empirical applications, such as the GEM-E3 General Equilibrium Model for the EU. Starting from a description of the closure rule in the actual GEM-E3 model version, two main changes in the foreign trade specification are proposed and tested using an EU-wide ecological tax reform scenario. The first change refers to the rest of the world's export supply function in which a constant finite price elasticity is introduced. The second change concerns the rest of the world's import demand function in which an activity variable is incorporated. In summary, the impact in terms of economic welfare and changes in macroeconomic variables is noteworthy for the former case while no substantial changes could be observed for the latter case. Additionally, the sensitivity of the GEM-E3 model to variations in key parameter values such as the upper-level Armington elasticity are analysed. Results indicate that the model can be interpreted as quite robust to parameter changes.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: Array ; 98-08
    Subjects: Allgemeines Gleichgewicht; Internationale Wirtschaft; Offene Volkswirtschaft; Umweltökonomik; Ökosteuer; Steuerreform; Theorie; EU-Staaten
    Scope: 51 S, graph. Darst
  6. Employment and growth effects of tax reforms in a growth-matching model
    Author: Birk, Angela; Michaelis, Jochen
    Published: 2002
    Publisher:  Hamburgisches Welt-Wirtschafts-Archiv (HWWA), Hamburg

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    B/46976
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    Series: HWWA discussion paper ; 208
    Subjects: Steuerreform; Ökosteuer; Gewerbesteuer; Steuerwirkung; Beschäftigungseffekt; Friktionelle Arbeitslosigkeit; Endogenes Wachstumsmodell; Theorie
    Scope: 28 S, graph. Darst
    Notes:

    Literaturverz. S. 26 - 28
  7. Substitution elasticities between capital, labour, material, electricity and fossil fuels in German producing and service sectors
    Author: Koschel, Henrike
    Published: 2000
    Publisher:  ZEW, Mannheim

    In this paper, substitutional relationships between capital, labour, material, electricity, and fossil fuels in German producing and service sectors are estimated using a translog cost function. Estimates are based on a pooled time-series... more

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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    In this paper, substitutional relationships between capital, labour, material, electricity, and fossil fuels in German producing and service sectors are estimated using a translog cost function. Estimates are based on a pooled time-series cross-sectional data sample for the period 1978-90 and nearly 50 sectors reported by the national account statistics. Results indicate that, except for the service sectors, own-price elasticities of all factor demands are below 0.5 (in absolute terms). In terms of the Morishima elasticity of substitution, labour and capital are substitutes in all sectors. Labour is generally a substitute for electricity, but not for fossil fuels. Results also support the hypothesis of capitalenergy substitutability and that the German economy is characterised by a nonhomothetic, non-constant-returns-to-scale production function. Substitution elasticities between input aggregates are estimated based on the nesting structure which underlies the computable general equilibrium model GEM-E3. Testing for weak homothetic separability restrictions, however, yields that input aggregation is allowed only in particular cases. Simulations with the GEM-E3 model demonstrate that the impacts of an ecological tax reform respond to a variation of substitution elasticities, but, all in all, the model proves to be relatively stable within a plausible range of values.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 00-31
    Subjects: Faktorsubstitution; Substitutionselastizität; Kapital; Arbeit; Elektrizität; Fossile Energie; Schätzung; Deutschland; Translog cost function; Ökosteuer; Steuerwirkung; Allgemeines Gleichgewicht; Deutschland
    Scope: 37 S, graph. Darst
    Notes:

    Literaturverz. S. 35 - 37

    Auch im Internet unter der Adresse ftp://ftp.zew.de/pub/zew-docs/dp/dp0031.pdf verfügbar
  8. Environmental taxation and structural change in an open economy
    a CGE analysis with imperfect competition and free entry
    Author: Böhringer, Christoph; Welsch, Heinz; Löschel, Andreas
    Published: 2001
    Publisher:  ZEW, Mannheim

    The economic effects of environmental taxes depend on the market structure. Under imperfect competition with free entry and exit, environmental taxes have an impact on economies of scale by changing the number and size of firms. Whether economies of... more

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    2 : Z 2027 -01-07-
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    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
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    Mag17263
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    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
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    Z 345 (01/07)
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    W 636 (01.07)
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    The economic effects of environmental taxes depend on the market structure. Under imperfect competition with free entry and exit, environmental taxes have an impact on economies of scale by changing the number and size of firms. Whether economies of scale rise or fall in a particular industry depends on induced changes in the price elasticity of demand. Because export demand is more price elastic than domestic demand, the overall price elasticity rises (falls) as the industry gains (loses) in comparative advantage. We use a computable general equilibrium model for Germany to examine the effects of a unilaterally introduced carbon tax under both perfect and imperfect competition. Our key finding is that induced structural change in favor of the less energy intensive, more labor intensive industries is more pronounced under imperfect competition than under perfect competition. At the macroeconomic level, the total costs of environmental regulation under imperfect competition can be higher or lower than those under perfect competition depending on whether aggregate gains or losses in economies of scale across imperfectly competitive sectors prevail.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 01-07
    Subjects: Ökosteuer; Umweltabgabe; Steuerwirkung; Faktorintensität; Strukturwandel; Skalenertrag; Komparativer Vorteil; Allgemeines Gleichgewicht; Unvollkommener Wettbewerb; Offene Volkswirtschaft; Theorie
    Scope: 24 S, graph. Darst, a
    Notes:

    Literaturverz. S. 15 - 17

    Auch im Internet unter der Adresse ftp://ftp.zew.de/pub/zew-docs/dp/dp0107.pdf verfügbar
  9. Energy taxes and employment
    a do-it-yourself simulation model
    Author: Böhringer, Christoph; Ruocco, Anna; Wiegard, Wolfgang
    Published: 2001
    Publisher:  ZEW, Mannheim

    Our paper deals with the welfare and employment effects of green tax reforms. In the first part we develop a flexible, interactive simulation model which is accessible under http://brw.zew.de. Users can specify their own green tax reforms or emission... more

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    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
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    Z 345 (01/21)
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    Our paper deals with the welfare and employment effects of green tax reforms. In the first part we develop a flexible, interactive simulation model which is accessible under brw.zew.de. Users can specify their own green tax reforms or emission quotas and quantify welfare and employment effects. He or she can choose between different model variants, e. g. closed or small open economies with or without unemployment. In the second part we describe the numerical model specifications and explain some simulation calculations by means of examples. Some exercises for classroom use are available on the above mentioned web-site. ur paper deals with the welfare and employment effects of green tax reforms. In the first part we develop a flexible, interactive simulation model which is accessible under

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 01-21
    Subjects: Ökosteuer; Energiesteuer; Steuerreform; Simulation; Wirkungsanalyse; Planspiel; Theorie
    Scope: 25 S, Tab., a
  10. Energy taxation and competiteveness
    special provisions for business in Germany's environmental tax reform
    Author: Kohlhaas, Michael
    Published: 2003
    Publisher:  DIW, Berlin

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    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
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    Mag17274
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QB 910 ; QL 400
    Series: Discussion papers / Deutsches Institut für Wirtschaftsforschung ; 349
    Subjects: Ökosteuer; Steuerreform; Energiesteuer; Steuervergünstigung; Industrie; Steuerbelastung; Internationaler Wettbewerb; Deutschland
    Scope: 13 S, graph. Darst, a
  11. Emission taxes and the design of refunding schemes
    Author: Gersbach, Hans; Requate, Tilman
    Published: 2000
    Publisher:  Univ., Wirtschaftswiss. Fak., Heidelberg

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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    1 : Z 104.52:320
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    Universitätsbibliothek Kiel, Zentralbibliothek
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    WP 8-320
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper series / Universität Heidelberg, Department of Economics; 320
    Subjects: Umweltabgabe; Ökosteuer; Umweltschutzinvestition; Steuervergünstigung; Marktanteil; Optimale Besteuerung; Duopol; Theorie
    Scope: 23 S
    Notes:

    Literaturverz. S. 22 - 23
  12. Strategic environmental taxation in the presence of involuntary unemployment and endogenous location choice
    Author: Pech, Susanne; Pfaffermayr, Michael
    Published: 1998

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 410 (9824)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 9824
    Subjects: Ökosteuer; Steuerwettbewerb; Umweltpolitik; Arbeitslosigkeit; Ausländische Tochtergesellschaft; Betriebliche Standortwahl; Theorie
    Scope: 34, [3] S, graph. Darst
  13. Employment and growth effects of tax reforms in a growth-matching model
    Author: Birk, Angela; Michaelis, Jochen
    Published: 2002
    Publisher:  Hamburgisches Welt-Wirtschafts-Archiv (HWWA), Hamburg

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    Series: HWWA discussion paper ; 208
    Subjects: Steuerreform; Ökosteuer; Gewerbesteuer; Steuerwirkung; Beschäftigungseffekt; Friktionelle Arbeitslosigkeit; Endogenes Wachstumsmodell; Theorie
    Scope: 28 S, graph. Darst
    Notes:

    Literaturverz. S. 26 - 28
  14. Environmental fiscal reform for poverty reduction
    Published: 2005
    Publisher:  OECD Publ., Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9264008683
    RVK Categories: MS 6440
    Series: DAC guidelines and reference series
    Subjects: Ökosteuer; Umweltabgabe; Steuerreform; Armutsbekämpfung; Armut; OECD-Staaten; Entwicklungsländer; Environmental policy; Economic policy
    Scope: 108 S, graph. Darst
    Notes:

    Franz. Ausg. u.d.T.: La réforme fiscale écologique axée sur la réduction de la pauvreté. - Auch als Online-Ausg. erschienen
  15. Should high-tax countries pursue revenue-neutral ecological tax reforms?
    Author: Upmann, Thorsten; Raith, Matthias
    Published: 1998
    Publisher:  IMW, Univ., Bielefeld

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    Series: Working papers / Institute of Mathematical Economics ; 304
    Subjects: Ökosteuer; Steuerreform; Einkommensteuer; Steuerwirkung; Beschäftigungseffekt; Externer Effekt; Arbeitsmarktflexibilität; Theorie
    Scope: 25, IV Bl
  16. Environmental taxation and the double dividend
    a drawback for a revenue-neutral tax reform
    Author: Upmann, Thorsten
    Published: 1997
    Publisher:  Univ., IMW, Bielefeld

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Inhaltsverzeichnis (kostenfrei)
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    Series: Working papers / Institute of Mathematical Economics, University of Bielefeld ; 274
    Subjects: Ökosteuer; Steuerreform; Lohnsteuer; Externer Effekt; Steuerwirkung; Allgemeines Gleichgewicht; Beschäftigungseffekt; Privater Konsum; Theorie
    Scope: 27, III S, graph. Darst
  17. Distributional objectives in environmental taxation
    Author: Ebert, Udo
    Published: 2004
    Publisher:  Inst. für Volkswirtschaftslehre, Univ., Oldenburg

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    Universität Potsdam, Universitätsbibliothek
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QB 400
    Series: Wirtschaftswissenschaftliche Diskussionspapiere ; 254
    Subjects: Ökosteuer; Optimale Besteuerung; Internalisierung externer Effekte; Steuerinzidenz; Wohlfahrtsanalyse; Theorie
    Scope: 13 S
    Notes:

    Literaturverz. S. 9
  18. Trade neutrality of national environmental policy
    some theoretical considerations and simulation results for Switzerland
    Author: Kirchgässner, Gebhard
    Published: 1999
    Publisher:  Max-Planck-Projektgruppe Recht der Gemeinschaftsgüter, Bonn

    enth. more

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    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    C 215094
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    enth.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Gemeinschaftsgüter : Recht, Politik und Ökonomie ; 1999/5
    Subjects: Ökosteuer; Steuerreform; Branche; Steuervergünstigung; Steuerwirkung; Internationaler Wettbewerb; Allgemeines Gleichgewicht; Theorie; Schweiz
    Scope: 23 Bl, graph. Darst, b
    Notes:

    Literaturverz. Bl. 22 - 23
  19. Green tax reform and competitiveness
    Author: Koskela, Erkki; Schöb, Ronnie; Sinn, Hans-Werner
    Published: 1998
    Publisher:  Univ., Center for Economic Studies, Munich

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    Series: CES working paper series ; 176
    Subjects: Steuerreform; Ökosteuer; Internationaler Wettbewerb; Faktorsubstitution; Wohlfahrtsanalyse; Kleine offene Volkswirtschaft; Theorie
    Scope: 15 S, graph. Darst
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    Literaturverz. S. 15
  20. Green tax reform and two-component unemployment
    double dividend or double loss?
    Author: Albert, Max; Meckl, Jürgen
    Published: 1999
    Publisher:  Univ., Rechts-, Wirtschafts- und Verwaltungswissenschaftl. Sektion, Fachbereich Wirtschaftswiss., Konstanz

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    Source: Staatsbibliothek zu Berlin
    Language: English
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    Series: Array ; 297
    Subjects: Ökosteuer; Steuerreform; Lohnsubvention; Effizienzlohn; Theorie der Arbeitslosigkeit; Mindestlohn; Beschäftigungseffekt; Theorie
    Scope: 18 S, b
    Notes:

    Literaturverz. S. 12 - 13
  21. From national emissions taxes to international emissions trading
    the cases of Scandinavia and the UK
    Author: Missfeldt, Fanny; Requate, Tilman
    Published: 2001
    Publisher:  Univ. Heidelberg, Dep. of Economics, Heidelberg

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    Series: Discussion paper series / Universität Heidelberg, Department of Economics ; 342
    Subjects: Emissionshandel; Energiesteuer; Ökosteuer; Umweltökonomik; Klimaschutz; Internationale Umweltpolitik; Theorie; Nordeuropa; Großbritannien
    Scope: 23 S, graph. Darst, 21 cm
    Notes:

    Literaturverz. S. 17 - 19
  22. Should high-tax countries pursue revenue-neutral ecological tax reforms?
    Author: Upmann, Thorsten; Raith, Matthias
    Published: 1998
    Publisher:  IMW, Univ., Bielefeld

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    Series: Working papers / Institute of Mathematical Economics ; 304
    Subjects: Ökosteuer; Steuerreform; Einkommensteuer; Steuerwirkung; Beschäftigungseffekt; Externer Effekt; Arbeitsmarktflexibilität; Theorie
    Scope: 25, IV Bl
  23. Emission taxes for price setting firms
    differentiated commodities and monopolistic competition
    Author: Lange, Andreas
    Published: 1998
    Publisher:  Univ., Wirtschaftswiss. Fak., Heidelberg

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    Series: Discussion paper series / Universität Heidelberg, Department of Economics ; 264
    Subjects: Internalisierung externer Effekte; Ökosteuer; Optimale Besteuerung; Duopol; Monopolistischer Wettbewerb; Produktdifferenzierung; Theorie
    Scope: 24 S, graph. Darst
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    Literaturverz. S. 23 - 24
  24. Environmental taxation and the double dividend
    a drawback for a revenue-neutral tax reform
    Author: Upmann, Thorsten
    Published: 1997
    Publisher:  Univ., IMW, Bielefeld

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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
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    Series: Working papers / Institute of Mathematical Economics, University of Bielefeld ; 274
    Subjects: Ökosteuer; Steuerreform; Lohnsteuer; Externer Effekt; Steuerwirkung; Allgemeines Gleichgewicht; Beschäftigungseffekt; Privater Konsum; Theorie
    Scope: 27, III S, graph. Darst
  25. Shock value
    bill smoothing and energy price pass-through
    Author: Hausman, Catherine
    Published: April 2018
    Publisher:  National Bureau of Economic Research, Cambridge, MA

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    Series: Working paper series / National Bureau of Economic Research ; 24558
    Subjects: Gaspreis; Preismanagement; Erdgaspolitik; Steuer; Ökosteuer; Schätzung
    Scope: 30, 15 Seiten, Illustrationen
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