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motivated taxes and various non-tax environmental policy instruments in terms of their efficiency and distributional impacts … concentrates on the trade-offs between efficiency and distribution in a second-best setting. Section 6 offers conclusions. …
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The paper looks at the evolution of industry in Uganda examining drivers and constraints since the pre-colonial period in the 1940s to date. It is argued that the state played a central role in industrialization during the pre-colonial and immediate post-colonial period. The paper further looks...
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reforms on equity and efficiency for the case of Germany. We find that a flat rate tax with a low tax rate and a low basic … allowance. But in this case the efficiency gains vanish. We conclude that, due to their limited efficiency effects and their …
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