In this paper we evaluate the distributional impact of carbon pricing in Ireland via a number of different measures, Excise Duties, Carbon Taxes and the EU Emissions Trading Scheme, utilising information contained in the OECD Effective Carbon Rate (ECR) database together with the PRICES model....

With growing emphasis on sustainable practices, carbon taxes and congestion charges are emerging as key tools to reduce greenhouse gas emissions and improve air quality, yet they often face public resistance. Using longitudinal data from a randomized survey experiment in Luxembourg, this paper...

This study describes China's tax system and the applied tax policies against the covid-19 crisis, which were the Value Added Tax (VAT) deferral and Corporate Income Tax (CIT) deductions. China has a tax system following international standards, having a unified and decentralized tax agency. The...

When regions in close proximity have different tax rates, residents may engage in cross-border shopping and take advantage of tax differentials. The extent of this activity can be captured by the tax elasticity of border sales (TEBS). We collect 749 estimates of TEBS reported in 60 studies, and...

This paper investigates the economic and environmental effects of pay-as-you-throw (PAYT) waste programs. Using a newly constructed longitudinal dataset of Italian municipalities and a staked-by-event design, we obtain three main findings: (i) PAYT programs significantly reduce total waste...

The global policy debate on just transitions is concerned with how to achieve a socially just and acceptable transition toward a climate-neutral and climate-resilient global economy. At the core of this debate is the assumption that efforts to combat environmental threats will not succeed unless...