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  1. Carbon tax, emission permits, and carbon leak under price competition
    Author: Garella, Paolo G.; Trentinaglia De Daverio, Maria Teresa
    Published: maggio 2015
    Publisher:  Università degli Studi di Milano, Department of Economics, Management and Quantitative Methods, Milano

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / Università degli Studi di Milano, Dipartimento di Economia, Management e Metodi Quantitativi ; n. 2015, 06
    Subjects: Ökosteuer; Emissionshandel; Umweltabkommen; Preiswettbewerb
    Scope: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  2. Improving taxes and transfers in Australia
    Author: Hemmings, Philip J.; Tuske, Annamaria
    Published: 2015
    Publisher:  OECD, Economics Dep., Paris

    Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and incorporate... more

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    Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and incorporate environmental issues is difficult. In Australia, slowing economic growth in the wake of the mining boom has sharpened the trade-offs and brought into focus the importance of encouraging broad-based advances in employment and productive capacity while also dealing with other long-term challenges, in particular population ageing and greenhouse-gas emission reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising more revenue from the Goods and Services Tax. The report also advises caution in some recent welfare-reform proposals, and advocates broad support for business rather than targeted subsidies and other forms of corporate welfare. As regards environmental policies, the report comments on the proposed Emission Reduction Fund for reducing greenhouse gases and supports reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www.oecd.org/eco/surveys/economic-survey-australia.htm).

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    ECO/WKP(2015)17
    Series: OECD Economics Department working papers ; 1199
    Subjects: Unternehmensbesteuerung; Einkommensteuer; Wohlfahrtsanalyse; Indirekte Besteuerung; Altersvorsorge; Ökosteuer; Subvention; Australien; Economics; Australia
    Scope: Online-Ressource (46 S.), graph. Darst.
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    Zsfassung in franz. Sprache
  3. Making Colombia's tax policy more efficient, fair and green
    Author: Daude, Christian; Perret, Sarah; Brys, Bert
    Published: 2015
    Publisher:  OECD, Economics Dep., Paris

    Tax revenues at 20% of GDP remain low compared to other Latin American countries and the OECD average and tax evasion is pervasive. Lower oil revenues and the expiration of a number of taxes are putting strains on the budget at a time when social and... more

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    Tax revenues at 20% of GDP remain low compared to other Latin American countries and the OECD average and tax evasion is pervasive. Lower oil revenues and the expiration of a number of taxes are putting strains on the budget at a time when social and development spending needs are rising. Heavy reliance on corporate income taxes reduces investment. At the same time, the redistributive impact of taxation is reduced because most of income and wealth taxes are paid by firms rather than households. Therefore, Colombia needs a comprehensive tax reform that boosts revenues and shifts the tax burden to support more inclusive and green growth. Tax loopholes and exemptions that reduce the tax base and favour mainly the rich should be reduced significantly. Strengthening the tax administration will help reduce evasion. This Working Paper relates to the 2014 OECD Economic Survey of Colombia. (www.oecd.org/eco/surveys/economic-survey-colombia.htm)

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
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    ECO/WKP(2015)52
    Series: OECD Economics Department working papers ; 1234
    Subjects: Steuerpolitik; Steuersystem; Ökosteuer; Steuervermeidung; Kolumbien; Economics; Colombia
    Scope: Online-Ressource (40 S.), graph. Darst.
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    Zsfassung in franz. Sprache
  4. Impacts of carbon prices on indicators of competitiveness
    a review of empirical findings
    Author: Arlinghaus, Johanna
    Published: 2015
    Publisher:  OECD, Paris

    Concerns around potential losses of competitiveness as a result of unilateral action on carbon pricing are often central for policy makers contemplating the introduction of such instruments. This paper is a review of literature on ex post empirical... more

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    Concerns around potential losses of competitiveness as a result of unilateral action on carbon pricing are often central for policy makers contemplating the introduction of such instruments. This paper is a review of literature on ex post empirical evaluations of the impacts of carbon prices on indicators of competitiveness as employed in the literature, including employment, output or exports, at different levels of aggregation.

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
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    Series: OECD environment working papers ; 87
    Subjects: Wettbewerb; EU-Emissionshandel; Politikfeldanalyse; Ökosteuer; EU-Staaten; Environment
    Scope: Online-Ressource (36 S.), graph. Darst.
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    Zsfassung in franz. Sprache
  5. Competitiveness impacts of the German electricity tax
    Author: Flues, Florens; Lutz, Benjamin Johannes
    Published: 2015
    Publisher:  OECD, Paris

    Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally.... more

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    Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally. Furthermore, environmental goals might not be reached if pollution shifts abroad. A competing view argues that properly implemented environmentally related taxes foster innovation, thereby boosting productivity and competitiveness. Empirical research is needed to gain insight into the strength of these various effects. This paper provides evidence on the short-term competitiveness impacts of the German electricity tax introduced unilaterally in 1999. Germany’s manufacturing sector uses significant amounts of electricity, and to counteract potential negative effects on competitiveness, relief was provided: firms using more electricity than specified thresholds benefitted from reduced electricity tax rates. The tax reduction amounted up to EUR 14.6 per megawatt hour, about 80% of the full tax rate. When measured as an effective rate on the carbon content in the average unit of electricity, the electricity tax translates into EUR 44.4 per tonne of carbon dioxide, indicating the magnitude of the tax. The econometric analysis – a regression discontinuity design – shows no robust effects in either direction of the reduced electricity tax rates on firms’ competitiveness. Firms subject to the full tax rates, but otherwise similar to firms facing reduced rates, did not perform worse in terms of turnover, exports, value added, investment and employment. The analysis questions the relevance of the tax reduction for competitiveness reasons and suggests that it could be gradually removed. The energy use threshold, above which a reduced tax rate applies, could be raised over time and competitiveness impacts monitored.

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
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    Series: OECD environment working papers ; 88
    Subjects: Elektrizität; Energiesteuer; Steuervergünstigung; Wettbewerb; Ökosteuer; Deutschland; Environment; Germany
    Scope: Online-Ressource (25 S.), graph. Darst.
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    Zsfassung in franz. Sprache
  6. How can South Africa's tax system meet revenue raising challenges?
    Author: Lewis, Christine; Alton, Theresa
    Published: 2015
    Publisher:  OECD Publishing, Paris

    Reforms over the past two decades have produced a well-balanced, modern tax system. However, considerable revenues will be needed in the years ahead to expand social spending and infrastructure in order to raise growth and well-being. The challenge... more

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    Reforms over the past two decades have produced a well-balanced, modern tax system. However, considerable revenues will be needed in the years ahead to expand social spending and infrastructure in order to raise growth and well-being. The challenge is to generate these revenues without penalising growth or exacerbating inequality. Income taxes represent around half of total tax revenue but are levied on small tax bases, partly reflecting the distribution of income. A revenue source less detrimental to growth is consumption taxes, which are mostly raised by the relatively broad value-added tax. Nonetheless, there is some scope to raise further revenue, particularly through broadening the base of these taxes further. Revenues from property taxation are currently limited by the inefficient municipal rates system, which does not function well. An important additional source of revenue is environmentally related taxes. In the design of the tax system, consideration should also be given to the appropriate taxation of the natural resources sector, which remains an important issue for a resource-rich country like South Africa.

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
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    Series: OECD Economics Department working papers ; no. 1276
    Subjects: Steuersystem; Rohstoffsteuer; Ökosteuer; Südafrika; Economics; South Africa
    Scope: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  7. Non-cooperative and cooperative responses to climate catastrophes in the global economy
    a North-South perspective
    Author: Ploeg, Frederick van der; Zeeuw, Aart de
    Published: 2015
    Publisher:  Centre for Economic Policy Research, London

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 10870
    Subjects: Klimawandel; Wirtschaftliche Anpassung; Öffentliche Einnahmen; Sparen; Wirtschaftswachstum; Ökosteuer; Trittbrettfahrerverhalten; Internationale Zusammenarbeit; Entscheidung unter Risiko; Theorie
    Scope: 26 S., graph. Darst.
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    Parallel als Online-Ausg. erschienen
  8. Making Colombia's tax policy more efficient, fair and green
    Author: Daude, Christian; Perret, Sarah; Brys, Bert
    Published: 2015
    Publisher:  OECD, Economics Dep., Paris

    Tax revenues at 20% of GDP remain low compared to other Latin American countries and the OECD average and tax evasion is pervasive. Lower oil revenues and the expiration of a number of taxes are putting strains on the budget at a time when social and... more

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    Tax revenues at 20% of GDP remain low compared to other Latin American countries and the OECD average and tax evasion is pervasive. Lower oil revenues and the expiration of a number of taxes are putting strains on the budget at a time when social and development spending needs are rising. Heavy reliance on corporate income taxes reduces investment. At the same time, the redistributive impact of taxation is reduced because most of income and wealth taxes are paid by firms rather than households. Therefore, Colombia needs a comprehensive tax reform that boosts revenues and shifts the tax burden to support more inclusive and green growth. Tax loopholes and exemptions that reduce the tax base and favour mainly the rich should be reduced significantly. Strengthening the tax administration will help reduce evasion. This Working Paper relates to the 2014 OECD Economic Survey of Colombia. (www.oecd.org/eco/surveys/economic-survey-colombia.htm)

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    ECO/WKP(2015)52
    Series: OECD Economics Department working papers ; 1234
    Subjects: Steuerpolitik; Steuersystem; Ökosteuer; Steuervermeidung; Kolumbien; Economics; Colombia
    Scope: Online-Ressource (40 S.), graph. Darst.
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    Zsfassung in franz. Sprache
  9. Implementation of environmental taxation in Ghana
    Author: Kombat, Alex Moyem
    Published: [2015]

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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    DISS 2016 A 200
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    Source: Union catalogues
    Language: English
    Media type: Dissertation
    Format: Print
    Subjects: Ökosteuer; Steuereinführung; Steuerpolitik; Neue politische Ökonomie; Ghana
    Scope: xx, 342 Seiten, Illustrationen
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    Dissertation, Brandenburg University of Technology in Cottbus, 2015
  10. Essays in applied microeconomics
    Author: Yokeeswaran, Venuga
    Published: 2015

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    Source: Union catalogues
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    Media type: Dissertation
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    Subjects: Ökosteuer; Entscheidung unter Unsicherheit; Asymmetrische Information; Fossile Energie; Energiereserven; Wohlfahrtsanalyse; Theorie
    Scope: VI, 145 S.
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    Bonn, Univ., Diss., 2015
  11. Controlling carbon emissions from U.S. power plants
    how a tradable performance standard compares to a carbon tax
    Author: McKibbin, Warwick J.; Morris, Adele; Wilcoxen, Peter J.
    Published: 2015
    Publisher:  Centre for Applied Macroeconomic Analysis, The Australian National Univ., Canberra

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: CAMA working paper series ; 2015,30
    Subjects: Treibhausgas-Emissionen; Emissionshandel; Ökosteuer; Wirkungsanalyse; USA; G-Cubed model
    Scope: Online-Ressource (27 S.)
  12. Would environmental taxes by any other name smell sweet?
    Author: Pitrone, Federica
    Published: 2015
    Publisher:  Wirtschaftsuniv. Wien, Wien

    The concept of environmental tax is becoming very broad referring to many different fiscal measures that are, firstly, not always taxes per se and, secondly, not always strictly related to the environment. This leads to its lack of clarity. This... more

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    The concept of environmental tax is becoming very broad referring to many different fiscal measures that are, firstly, not always taxes per se and, secondly, not always strictly related to the environment. This leads to its lack of clarity. This article is aimed at underlining that we need a common framework for defining environmental taxes in order to avoid an improper use of this term and, after analyzing the actual definitions of environmental taxes in the international context, it will propose an alternative approach to the matter.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: WU international taxation research paper series ; 2015,03
    Subjects: Ökosteuer; Internationales Steuerrecht
    Scope: Online-Ressource (PDF-Datei: 19 S.)
  13. Discussing measures to address the risk of carbon leakage in EU climate change policy
    coordinating taxation, emission trading and state aid
    Author: Soares, Claudia Dias
    Published: 2015
    Publisher:  Wirtschaftsuniv. Wien, Wien

    Since January 2005, European energy-intensive sectors are double regulated. Their energy consumption is covered both by the Energy Taxation Directive and the European Union Emission Trading Scheme Directive. To address the risk of carbon leakage and... more

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    Since January 2005, European energy-intensive sectors are double regulated. Their energy consumption is covered both by the Energy Taxation Directive and the European Union Emission Trading Scheme Directive. To address the risk of carbon leakage and competitiveness loss following from EU climate change policy different State aid regimes are available to deal with direct and indirect emission costs. This paper assesses the coherence of this regulatory overlap and performs a critical analysis of its effects. Following this analysis it is concluded that some changes to EU climate change regimes are required to improve their environmental impact and cost-efficiency. The first-best option seems to be an obligatory EU-wide exemption from national energy taxation (both regarding energy and emissions tax components) for all sectors covered by the EU ETS together with an EU-wide energy tax, which would replace the previous national ones. The ETS dilemma could then be addressed by charging a higher tax rate on the power sector

     
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    Series: WU international taxation research paper series ; 2015,04
    Subjects: EU-Emissionshandel; Ökosteuer; EU-Klimapolitik; Subvention; EU-Staaten
    Scope: Online-Ressource (PDF-Datei: 21 S.)
  14. The distributional effects of US clean energy tax credits
    Author: Borenstein, Severin; Davis, Lucas W.
    Published: 2015

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    Media type: Book
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    Series: NBER working paper series ; 21437
    Subjects: Ökosteuer; Steuervergünstigung; Steuerinzidenz; USA
    Scope: 39 S., graph. Darst.
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    Parallel als Online-Ausg. erschienen
  15. Taxing fossil fuels under speculative storage
    Published: 2015
    Publisher:  Türkiye Cumhuriyet Merkez Bankasi, Ankara

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    Series: Working paper / Türkiye Cumhuriyet Merkez Bankasi ; 15/02
    Subjects: Fossile Energie; Ökosteuer; Rohstoffspekulation; DSGE-Modell
    Scope: Online-Ressource (37 S.), graph. Darst.
  16. Impacts of carbon prices on indicators of competitiveness
    a review of empirical findings
    Author: Arlinghaus, Johanna
    Published: 2015
    Publisher:  OECD, Paris

    Concerns around potential losses of competitiveness as a result of unilateral action on carbon pricing are often central for policy makers contemplating the introduction of such instruments. This paper is a review of literature on ex post empirical... more

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    Concerns around potential losses of competitiveness as a result of unilateral action on carbon pricing are often central for policy makers contemplating the introduction of such instruments. This paper is a review of literature on ex post empirical evaluations of the impacts of carbon prices on indicators of competitiveness as employed in the literature, including employment, output or exports, at different levels of aggregation.

     
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    Source: Staatsbibliothek zu Berlin
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    Series: OECD environment working papers ; 87
    Subjects: Wettbewerb; EU-Emissionshandel; Politikfeldanalyse; Ökosteuer; EU-Staaten; Environment
    Scope: Online-Ressource (36 S.), graph. Darst.
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    Zsfassung in franz. Sprache
  17. Competitiveness impacts of the German electricity tax
    Author: Flues, Florens; Lutz, Benjamin Johannes
    Published: 2015
    Publisher:  OECD, Paris

    Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally.... more

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    Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally. Furthermore, environmental goals might not be reached if pollution shifts abroad. A competing view argues that properly implemented environmentally related taxes foster innovation, thereby boosting productivity and competitiveness. Empirical research is needed to gain insight into the strength of these various effects. This paper provides evidence on the short-term competitiveness impacts of the German electricity tax introduced unilaterally in 1999. Germany’s manufacturing sector uses significant amounts of electricity, and to counteract potential negative effects on competitiveness, relief was provided: firms using more electricity than specified thresholds benefitted from reduced electricity tax rates. The tax reduction amounted up to EUR 14.6 per megawatt hour, about 80% of the full tax rate. When measured as an effective rate on the carbon content in the average unit of electricity, the electricity tax translates into EUR 44.4 per tonne of carbon dioxide, indicating the magnitude of the tax. The econometric analysis – a regression discontinuity design – shows no robust effects in either direction of the reduced electricity tax rates on firms’ competitiveness. Firms subject to the full tax rates, but otherwise similar to firms facing reduced rates, did not perform worse in terms of turnover, exports, value added, investment and employment. The analysis questions the relevance of the tax reduction for competitiveness reasons and suggests that it could be gradually removed. The energy use threshold, above which a reduced tax rate applies, could be raised over time and competitiveness impacts monitored.

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
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    Series: OECD environment working papers ; 88
    Subjects: Elektrizität; Energiesteuer; Steuervergünstigung; Wettbewerb; Ökosteuer; Deutschland; Environment; Germany
    Scope: Online-Ressource (25 S.), graph. Darst.
    Notes:

    Zsfassung in franz. Sprache
  18. Track-and-trade
    a liability approach to climate policy
    Author: Billette de Villemeur, Étienne; Leroux, Justin
    Published: Avril 2015
    Publisher:  CIRANO, Centre interuniversitaire de recherche en analyse des organisations, Montréal

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    Series: Scientific series / CIRANO, Centre interuniversitaire de recherche en analyse des organisations ; 2015s-18
    Subjects: Klimapolitik; Ökosteuer; Pigou-Steuer
    Scope: 1 Online-Ressource (21 Seiten)
  19. Improving taxes and transfers in Australia
    Author: Hemmings, Philip J.; Tuske, Annamaria
    Published: 2015
    Publisher:  OECD, Economics Dep., Paris

    Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and incorporate... more

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    Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and incorporate environmental issues is difficult. In Australia, slowing economic growth in the wake of the mining boom has sharpened the trade-offs and brought into focus the importance of encouraging broad-based advances in employment and productive capacity while also dealing with other long-term challenges, in particular population ageing and greenhouse-gas emission reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising more revenue from the Goods and Services Tax. The report also advises caution in some recent welfare-reform proposals, and advocates broad support for business rather than targeted subsidies and other forms of corporate welfare. As regards environmental policies, the report comments on the proposed Emission Reduction Fund for reducing greenhouse gases and supports reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www.oecd.org/eco/surveys/economic-survey-australia.htm).

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
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    Other identifier:
    ECO/WKP(2015)17
    Series: OECD Economics Department working papers ; 1199
    Subjects: Unternehmensbesteuerung; Einkommensteuer; Wohlfahrtsanalyse; Indirekte Besteuerung; Altersvorsorge; Ökosteuer; Subvention; Australien; Economics; Australia
    Scope: Online-Ressource (46 S.), graph. Darst.
    Notes:

    Zsfassung in franz. Sprache
  20. The public economics of climate change
    Author: Sandmo, Agnar
    Published: 2015
    Publisher:  Norwegian School of Economics and Business Administration, Dep. of Economics, Bergen

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    Series: Discussion paper / Norwegian School of Economics and Business Administration, Department of Economics ; 2015,27
    Subjects: Klimawandel; Öffentliche Güter; Kosten-Nutzen-Analyse; Internationale Klimapolitik; Ökosteuer; Umweltkosten; Konsumentenverhalten; Welt
    Scope: Online-Ressource (47 S.)
  21. Environmentálna daň ako možná súčasť vlastných zdrojov Európskej Únie
    Author: Páleník, Viliam; Miklošovič, Tomáš
    Published: 2015
    Publisher:  Ekonomický Ústav SAV, Bratislava

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    Series: Working papers / Ekonomický Ústav SAV ; 71
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  22. Environmental tax as the possible part of EU own resources
    Author: Páleník, Viliam; Miklošovič, Tomáš
    Published: 2015
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  23. The great green hangover
    how to cut bills and avoid an energy crisis
    Author: Lodge, Tony
    Published: [2015]
    Publisher:  Centre for Policy Studies, London

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    ISBN: 9781910627181
    Subjects: Energiepolitik; Energiesteuer; Ökosteuer; Großbritannien; Energy policy
    Scope: 63 pages, Illustrationen, 22 cm
  24. Transition to clean technology
    Published: 2015
    Publisher:  Bank of Finland, Helsinki

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    Series: Bank of Finland research discussion papers ; 2015,26
    Subjects: Umwelttechnik; Innovationsdiffusion; Endogenes Wachstumsmodell; Energietechnik; Nachhaltige Energieversorgung; Treibhausgas-Emissionen; Umweltpolitik; Ökosteuer; Forschungsfinanzierung; Theorie; Schätzung; USA
    Scope: Online-Ressource (57 S.)
  25. Reforming UK energy policy to live within its means
    Author: Newbery, David M. G.
    Published: September 14, 2015
    Publisher:  University of Cambridge, Faculty of Economics, Cambridge

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    Series: Cambridge working papers in economics ; 1526
    EPRG working paper ; 1516
    Subjects: Energiepolitik; Reform; Ökosteuer; Förderung erneuerbarer Energien; Großbritannien
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