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This study analyses the extent of fiscal risk sharing and redistribution for Austria from 2000 to 2019. Overall, fiscal …
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this conjecture with data from Austrian municipalities. Austria is a fiscally highly centralised federation in which tax …
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Economic literature generally favours market-based instruments for regulating environmental externalities since they ensure compliance at the least cost to society. Emission taxes have been increasingly introduced internationally, with the focus shifting to CO2 after the adoption of the Kyoto...
Persistent link: https://www.econbiz.de/10011806431
The aim of this paper is to map legal aspects that should be taken into account in designing a carbon tax. The survey of the legal literature concludes that many different aspects have to be taken into account in designing a carbon tax, both with respect to the kind of legal instruments to be...
Persistent link: https://www.econbiz.de/10011806533
Austria's goal of achieving climate neutrality by 2040, the question of effective climate policy instruments is gaining in …
Persistent link: https://www.econbiz.de/10012436719
Wealth inequality and concentration, together with the search for options to secure long-term sufficiency of tax systems in face of ageing societies, have recently moved the taxation of inheritances into the spotlight. The question if and to what extent behavioral responses by bequeathers may...
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