Cap and trade mechanisms enjoy increasing importance in environmental legislations worldwide. One of the important aspects of designing cap and trade mechanisms is the possibility of authorities to grant emission permits for free. Unlike analyzed in the seminal contributions on cap and trade...

Die aktuelle Erbschaft- und Schenkungsteuerstatistik für das Jahr 2022 suggeriert steigende Steuereinnahmen. Insbesondere für Großvermögen ist die Statistik aber irreführend, weil ein großer Teil der festgesetzten Steuern im Nachgang wieder erlassen wird. Der vorliegende Beitrag widmet...

Road transport is a source of emissions of which nitrogen oxides (NOX), particulate matter (PM2.5), and carbon dioxide (CO2) emissions are most damaging. The economic inefficiency caused by not including the emission externalities of vehicle operation in prices can be improved by using a vehicle...

We use a quantitative heterogeneous agent model with nominal rigidities and unemployment risk to analyze the effectiveness of several fiscal policies in stabilizing a demand-driven recession. The model delivers empirically realistic distributions of marginal propensities to consume (mpc) and...

In a Ramsey policy regime, heterogeneity in beliefs about the potential costs of climate change is shown to produce policy ambiguities that alter carbon prices and taxation. Three sources of ambiguity are considered: (i) the private sector is skeptical, with beliefs that are unknown to the...

We analyze the optimal nonlinear income tax schedule for taxpayers with multiple incomes and multiple unobserved characteristics. We identify smoothness assumptions and extensions of the single crossing conditions that enable the characterization of the optimum through variational calculus. Both...

This paper explores the Taxation system in the Republic of Kosovo. It researches the need and reasons for the optimal taxation system that the Republic of Kosovo should develop as part of the proposed Taxation reform (based on recommendation). The Republic of Kosovo is the newest country in...

Between 2010 and 2017, 42 U.S. states added work requirements as a food assistance eligibility criterion for Able-Bodied Adults Without Dependents (ABAWDs). Another U.S. public assistance program, Supplemental Security Income (SSI), provides food assistance without a work requirement, along with...

Wie kann die Arbeitsmarktpolitik Jugendliche beim Berufseinstieg unterstützen? Alban Knecht analysiert politische Diskurse und institutionelle Veränderungen der Beschäftigungsförderung benachteiligter Jugendlicher in Österreich vor dem Hintergrund der Ressourcentheorie. Er diskutiert die...

Acht Jahre nach der Einführung der Grundsicherung für Arbeitsuchende im Jahr 2005 zieht das IAB erneut Bilanz. Der Bericht fasst die Ergebnisse aus der SGB-II-Forschung des IAB in den Jahren 2009 bis 2012 zusammen und stellt die Befunde in einen größeren Zusammenhang. Der Stand des Wissens...