This paper analyses the costs and benefits of a fiscal reform designed to simultaneously increase environmental quality and employment. The investigation is carried out using an econometric general equilibrium model in which the labour market is unionised and segmented, i.e. in which demand,...

Das ifo Institut untersuchte im Auftrag der Bundesanstalt für Landwirtschaft und Ernährung (BLE) die Besteuerung bestimmter Produktionsmittel in ausgewählten EU-Mitgliedstaaten. Neben einem steuerrechtlichen Teil, in dem die unterschiedlichen Regelungen in den einzelnen Ländern dargelegt...

This paper explores how revenue-neutral tax reforms impact employment and economic growth in models of exogenous and endogenous growth and search frictions on the labor market. We show that (i) a cut in the payroll tax financed by an increase in the wage tax lowers both equilibrium employment...

The employment effects of an ecological tax reform depend decisively on the presence of a profit tax and on the extent to which profits are taxed. This is shown in a model where firms have monopoly power on product markets and bargain over wages with unions on the labour market. In the setting,...

This paper investigates the economic impacts of environmental tax reforms designed to reach given emission reduction targets for the German economy. Our focus is on the efficiency and employment implications of alternative schemes for emission tax differentiation between the production sector...

This survey reviews the recent literature on the double-dividend hypothesis of environmental taxes and discusses some extensions of the standard model such as the distributional consequences and the importance of the non-separability assumption between consumption goods and environmental quality...

Study for the European Environmental Agency, Copenhagen "Tax reform in Europe over the next decades: implication for the environment, for eco-innovation and for household distribution" Task A: Eco-innovation Literature review on eco-innovation and ETR Modelling of ETR impacts with GINFORS