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Carbon taxes remain economists favoured policy tool to curb emissions, but are unpopular among segments of the populations. Theoretical and numerical work tends to show the effectiveness of carbon taxes, but ex-post empirical analyses are still rare. In this paper we attempt to bridge this gap....
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Harberger’s superneutrality conjecture contends that, although in theory the mix of direct and indirect taxes affects …
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. As main approximators of taxation, implicit tax rates and the World Tax Index are used. Methods and tests of dynamic … complex analysis, it is evident that there exists a non-linear relationship between tax revenues (implicit tax rates, world …
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