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Tax reform in Japan: The case of personal taxes

Horioka, Charles Yuji; Sekita, Shizuka - 2006

In this paper, we conduct a theoretical analysis of personal taxes (defined to include consumption and income taxes), describe and evaluate the past and present structure of personal taxes in Japan, and based on our findings, make a number of policy recommendations about how to reform personal...

Persistent link: https://www.econbiz.de/10010332244

The impact of taxation structure on growth: Empirical evidence from EU27 member states

Piroli, Giuseppe; Peschner, Jörg - 2023

What is the impact of taxation on growth? Is it supported by specific taxes and harmed by others? We use an error correction model to study the relationship between the tax composition and GDP growth in the EU27 Member States over the period 1995-2019. Under the constraint of revenue-neutrality,...

Persistent link: https://www.econbiz.de/10014550222

Tax reforms and environmental policies for Italy

Stampini, Marco - 2001

This paper focuses on the relationship between tax reforms and environmental quality in Italy. First, we analyse some of the characteristics of the tax system. Within a dynamic model, we estimate the marginal distortion introduced by different taxes and show that the system is far from being...

Persistent link: https://www.econbiz.de/10011608678

The Production and Consumption Accounting Principles as a Guideline for Designing Environmental Tax Policy

Serrano, Mònica - 2007

This paper evaluates two alternative tax policies aimed at reducing atmospheric pollutant emissions. One based upon an environmental tax that burdens directly firms' emissions, and the other one that burdens both directly and indirectly household consumption's emissions. Applying input-output...

Persistent link: https://www.econbiz.de/10010312519

Distortionary, non-distortionary, and distributional properties of environmental taxes: Extension of Sandmo's observation

Page, Talbot; Zhang, Qinghua - 2003

We find a limited parallel between lump-sum taxes and environmental taxes. Corollary 2, which extends Sandmo’s observation, shows that appropriated corrective revenues have the same non-distortionary effects as lump-sum taxes, the result reducing to the original observation when the...

Persistent link: https://www.econbiz.de/10010318913

Optimal Environmental Policy with Network Effects: Will Pigovian Taxation Lead to Excess Inertia?

Greaker, Mads; Midttømme, Kristoffer - 2014

We study a dynamic model with two competing durable goods; one dirty, the other clean. Due to network effects a consumer who adopts the dirty good today will increase the incentive future consumers have to adopt the dirty good. Thus, a consumer who chooses the dirty good, in a sense causes more...

Persistent link: https://www.econbiz.de/10010352409

On the emissions-inequality trade-off in energy taxation: Evidence on the German car fuel tax

Nikodinoska, Dragana; Schröder, Carsten - 2015

By using estimates from an Almost Ideal Demand System (AIDS), we investigate how the German energy tax on car fuels …

Persistent link: https://www.econbiz.de/10010481535

Crossing the River by Feeling the Stones: The Case of Carbon Trading in China

Zhang, ZhongXiang - 2015

its energy consumption and carbon emissions. Indeed, aligned with China's grand experiment with low-carbon provinces and …

Persistent link: https://www.econbiz.de/10011307252

Carbon emissions trading in China: The evolution from pilots to a nationwide scheme

Zhang, ZhongXiang - 2015

The Chinese central government has approved the seven pilot carbon trading schemes. These seven pilot regions are deliberately selected to be at varying stages of development and are given considerable leeway to design their own schemes. These pilot trading schemes have features in common, but...

Persistent link: https://www.econbiz.de/10011307269

A Climate-Change Policy Induced Shift from Innovations in Energy Production to Energy Savings

Gerlagh, Reyer - 2004

We develop an endogenous growth model with capital, labor and energy as production factors and three productivity … variables that measure accumulated innovations for energy production, energy savings, and neutral growth. All markets are … accumulation shifts from energy production to energy saving technology. …

Persistent link: https://www.econbiz.de/10011324999