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Year of publication
Subject
All
Steuer 6,491 Tax 5,568 Theorie 1,231 Theory 1,228 Steuerpolitik 1,015 Finanzverwaltung 905 Fiscal administration 903 Tax policy 892 International cooperation 777 Internationale Zusammenarbeit 777 tax 741 Steuersystem 721 Deutschland 631 Steuerrecht 617 Tax system 593 USA 468 Steuerwirkung 436 United States 411 Tax effects 404 Germany 398 Einkommensteuer 364 Welt 348 World 346 Steuerreform 337 Income tax 322 Tax reform 322 Großbritannien 317 Corporate taxation 286 Unternehmensbesteuerung 286 Tax law 285 United Kingdom 284 Finanzwirtschaft 267 Steuererhebungsverfahren 253 Taxation procedure 253 Steuereinnahmen 249 Tax revenue 248 EU-Staaten 217 EU countries 215 Steuervermeidung 188 Tax avoidance 184
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Online availability
All
Free 2,491 Undetermined 1,204 CC license 90 Digitizable 17
Type of publication
All
Book / Working Paper 5,487 Article 2,220 Journal 113 Other 10
Subcategories
All
Article in journal 1,753 Working paper 1,177 Book section 342 Proceedings 220 Government document 181 Textbook 66 Handbook 41 Statistics 39 Reference work 27 Report 19 Review 18 Case study 12 Glossary included 11 Guidebook 11 Law 11 Literature review 10 Introduction 4 Annual report 2 Biography 2 Dissertation 2
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Language
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English 5,618 German 1,135 Undetermined 625 French 112 Russian 110 Spanish 63 Italian 56 Swedish 30 Polish 27 Norwegian 15 Croatian 13 Dutch 11 Portuguese 11 Danish 10 Finnish 10 Ukrainian 10 Hungarian 9 Czech 5 Bulgarian 4 Turkish 4 Romanian 2 Slovak 2 Chinese 2 Estonian 1 Lithuanian 1 Macedonian 1 Malay (macrolanguage) 1 Multiple languages 1 Slovenian 1 Albanian 1 Serbian 1
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Author
All
Adam, Stuart 34 Phillips, David 32 Slemrod, Joel 22 Tanzi, Vito 22 Bird, Richard M. 20 Kaplow, Louis 19 Feldstein, Martin S. 18 Keuschnigg, Christian 18 Nielsen, Søren Bo 18 Waters, Tom 18 Creedy, John 17 Sureth-Sloane, Caren 17 Wright, Gemma 16 Ambec, Stefan 15 Hasseldine, John 15 Emmerson, Carl 14 Kaminski, Bert 14 Noble, Michael 14 Razin, Asaf 14 Strunk, Günther 14 Wernham, Tom 14 Anisimova, Ludmila 13 Boileau, Bee 13 Johnson, Paul 13 Niemann, Rainer 13 Delestre, Isaac 12 Eichner, Thomas 12 Mendoza, Enrique G. 12 Miller, Helen 12 Poutvaara, Panu 12 hassett, kevin allen 12 Bargain, Olivier 11 Cremer, Helmuth 11 Martinez-Vazquez, Jorge 11 Schjelderup, Guttorm 11 Sinn, Hans-Werner 11 Alm, James 10 Cribb, Jonathan 10 Honohan, Patrick 10 James, Simon R. 10
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Institution
All
OECD 816 American Enterprise Institute 57 National Bureau of Economic Research 53 Deloitte, Haskins and Sells <New York, NY> 49 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 35 Organisation for Economic Co-operation and Development 31 National Tax Association 27 Canadian Tax Foundation 25 Australian Taxation Studies Program (ATAX), Faculty of Law 18 eSocialSciences 17 Touche Ross International <New York, NY> 14 International Monetary Fund 13 Institut Finanzen und Steuern 11 European Commission / Directorate-General for Taxation and Customs Union 10 Inter-American Development Bank 10 Deutschland / Statistisches Bundesamt 9 Edward Elgar Publishing 9 Europäische Kommission / Generaldirektion Steuern und Zollunion 9 Institute for Fiscal Studies 9 Deutschland <Bundesrepublik> / Statistisches Bundesamt 8 European Commission / Statistical Office of the European Union 7 Weltbank 7 Deutschland / Bundesministerium der Finanzen 6 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 6 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 6 Internationaler Währungsfonds / Fiscal Affairs Department 6 Center for Tobacco Control Research and Education, UC San Francisco 5 EconWPA 5 International Bureau of Fiscal Documentation 5 London School of Economics (LSE) 5 Springer Fachmedien Wiesbaden 5 Conference on Taxation 4 Deloitte Touche Tohmatsu <New York, NY> 4 Departamento de Economía, Universidad de San Andrés 4 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 4 European Commission / Directorate-General for Communication 4 Europäische Kommission / Statistisches Amt 4 Fondazione ENI Enrico Mattei (FEEM) 4 Gaidar Institute for Economic Policy 4 Groupe d'Analyse et de Théorie Économique Lyon St-Étienne (GATE Lyon St-Étienne), Faculté de Sciences Économiques et de Gestion 4
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Published in...
All
Global Forum on Transparency and Exchange of Information for Tax Purposes 456 Global forum on transparency and exchange of information for tax purposes 242 International tax summaries : a guide for planning and decisions 99 CESifo working papers 56 Books / American Enterprise Institute 51 International tax and business service 47 NBER working paper series 44 IFS Report 41 Working paper / National Bureau of Economic Research, Inc. 39 Advances in taxation 38 SpringerLink / Bücher 38 NBER Working Paper 37 Working paper / World Institute for Development Economics Research 36 Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews 35 MPRA Paper 35 National tax journal 34 IFS reports 33 Discussion paper series 31 Working paper 28 Discussion paper / Centre for Economic Policy Research 26 International tax and public finance 26 Derivatives & financial instruments 25 WIDER Working Paper 24 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 22 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 22 IMF working papers 21 Journal of public economics 21 Taxation 20 CESifo Working Paper 19 Discussion paper 19 IMF Staff Country Reports 19 JRC 19 SOUTHMOD country report 18 Working Papers / eSocialSciences 17 ZEW discussion papers 17 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 16 IFS report 15 IMF working paper 15 Journal of public economic theory 15 IMF country report 14
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Source
All
ECONIS (ZBW) 6,608 RePEc 549 USB Cologne (EcoSocSci) 391 EconStor 191 Other ZBW resources 47 ArchiDok 24 BASE 20
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Showing 1 - 50 of 6,766
 
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Tax relief on public and private pension contributions in Ireland
Doorley, Karina; Gubello, Michele - 2026
This report provides an up-to-date assessment of the scale and distributional impact of tax relief on public, occupational, and private pension contributions in Ireland. Using SWITCH, the ESRI's tax-benefit microsimulation model, we quantify the cost of tax relief under the current...
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Digitalization and the politics of tax in low-income states
Yeandle, Alex - 2025
The digitalization of low-income economies has made it easier for governments to collect tax, yet many still fail to raise adequate revenues. Why would policy makers in urgent need of resources not fully leverage these new tools? I argue that governments remain constrained by public opinion:...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015486015
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Digitalization and the politics of tax in low-income states
Yeandle, Alex - 2025
Book / Working Paper
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Effiziente Auswertung des Business-Tax-Panels mithilfe der Statistiksoftware R
Hauke, Oliver; Kristiansen, Annette - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607412
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Recent changes and the future outlook for Scottish Government funding
Brogaard, Martin; Phillips, David - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015608893
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Assessing recent changes to the Soft Drinks Industry Levy
Brogaard, Martin; Vyas, Gautam - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652434
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The Welsh government's record on tax and benefit policy
Phillips, David; Adam, Stuart; Wernham, Tom; Michael, Jed - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652436
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The Scottish government's record on tax and benefit policy
Adam, Stuart; Michael, Jed; Phillips, David; Wernham, Tom - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652458
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Immigrant-native wage gaps and immigration tariffs : examining the case for an H-1B visa tax
Clemens, Michael A. - 2026
The US government in 2025 imposed a $100,000 tax on each high-skill foreign worker entering with an H-1B work visa. The only public economic justification calculates the tax to offset an estimated wage penalty for H-1B workers relative to US natives. But this estimate suffers from substantial...
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Tax department design, tax planning, and tax risk
Amberger, Harald; Giese, Henning; Koch, Reinald; … - 2026
Despite the central role of corporate tax departments in managing multinational enterprises' (MNEs) global tax positions, little is known about how their internal design shapes corporate tax behavior. Drawing on hand-collected data on more than 8,000 tax employees across 309 publicly listed...
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Tax department design, tax planning, and tax risk
Amberger, Harald J.; Giese, Henning; Koch, Reinald; … - 2026
Book / Working Paper
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Heterogeneous welfare effects of corrective taxes : evidence from South Africa's soda tax
Cejka, Tim; Piek, Marlies; Waseem, Mazhar - 2026
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Beyond the state, but reinforcing it? : informal tax institutions and state legitimacy in the Democratic Republic of Congo
Boogaard, Vanessa van den; Bokasola, Yannick Lokaya; … - 2026
This paper explores the role of informal taxation in the Democratic Republic of Congo and aims to shed light on informal fiscal realities and the implications of informal tax institutions for governance and state legitimacy. Relying on mixed-methods data from household surveys, interviews, and...
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The IFS Scottish Budget Report : 2026-27
Boileau, Bee; Brogaard, Martin; Phillips, David; … - 2026
The Scottish Budget and Spending Review published on 13 January set detailed spending plans for 2026-27, alongside higher-level plans for the following two years for day-to-day (resource) spending and the following three years for investment (capital) spending. Understandably, the Scottish...
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Recent changes and the future outlook for Scottish Government funding
Brogaard, Martin; Phillips, David - 2026
The funding available to a government determines the choices available to it - including what public services and benefits to provide, whether to charge co-payments for services, and if so at what level. Such choices especially affect households on low and middle incomes, and particularly those...
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Effiziente Auswertung des Business-Tax-Panels mithilfe der Statistiksoftware R
Hauke, Oliver; Kristiansen, Annette - 2026
Metadaten, Metadatenmanagement, StandardisierungDas Statistische Bundesamt steht ständig vor der Herausforderung, deutlich größere Datenvolumen zu verarbeiten; zugleich steigen die Erwartungen der Öffentlichkeit an die Aktualität und Granularität der amtlichen Statistiken. Aktuelle...
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Evaluation of green efficiency of the industrial sector and its influencing factors in West Sumatra
Ayu, Putri; Weriantoni, Weriantoni; Susanti, Oknovia; … - 2026
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Countries' tax effort : disentangling the frontier tax gap
Fenochietto, Ricardo; Pessino, Carola; Fenochietto, Nicole - 2026
Using Stochastic Frontier Analysis, this paper updates, for 123 countries, the estimates of tax capacity-defined as the maximum level of revenue a country can feasibly achieve - and tax effort - measured as the ratio of actual tax revenue to tax capacity. It also introduces two novel models that...
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Global Forum on Transparency and Exchange of Information for Tax Purposes: Benin 2026 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request
2026
This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Benin, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Benin's...
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Global Forum on Transparency and Exchange of Information for Tax Purposes: Cabo Verde 2026 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request
2026
This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Cabo Verde, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Cabo...
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Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2026 (Second Round, In-depth Review) : Peer Review Report on the Exchange of Information on Request
2026
This peer review report analyses the implementation of the standard on transparency and exchange of information on request (EOIR) for Antigua and Barbuda, through the in-depth review conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Antigua and Barbuda...
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Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2026 (Second Round, In-depth Review) : Peer Review Report on the Exchange of Information on Request
2026
This peer review report analyses the implementation of the standard on transparency and exchange of information on request (EOIR) for Seychelles, through the in-depth review conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Seychelles had been previously...
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Global Forum on Transparency and Exchange of Information for Tax Purposes: Palau 2026 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request
2026
This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Palau, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Palau's...
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Competitiveness of the tax system and economic growth
Christl, Michael; Köppl-Turyna, Monika - 2026
This paper examines whether the design of a country's tax system matters for economic growth using the Tax Foundation's International Tax Competitiveness Index (ITCI), a composite of more than 40 legislated tax-policy variables spanning corporate, individual income, consumption, property, and...
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Competitiveness of the tax system and economic growth
Christl, Michael; Köppl-Turyna, Monika - 2026
Book / Working Paper
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Når pensionen krydser grænser : et samlet overblik over grænseoverskridende udfordringer i de nordiske pensionssystemer
2026
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Green EUROMOD: the environmental extension of the EU's tax-benefit microsimulation model
Maier, Sofia; De Poli, Silvia; Klenert, David; Amores, … - 2026
This article introduces Green EUROMOD, the environmental extension of the EU's tax-benefit microsimulation model EUROMOD. It provides a novel framework for evaluating the distributional, environmental, and fiscal impacts of green policy reforms across the 27 EU Member States. The model captures...
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The Scottish government's record on tax and benefit policy
Adam, Stuart; Michael, Jed; Phillips, David; Wernham, Tom - 2026
The late 2010s saw the Scottish Government gain powers over several existing taxes (most notably income tax) and benefits (mainly related to disability), as well as powers to create new benefits. Devolved taxes now account for around 33% of all tax revenue raised in Scotland. On the benefits...
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The Welsh government's record on tax and benefit policy
Phillips, David; Adam, Stuart; Wernham, Tom; Michael, Jed - 2026
Since its inception, the Welsh Government has had powers over local taxation - determining the structure of council tax (with councils then setting the headline tax rate) and the structure and level of business rates. The late 2010s saw the Welsh Government gain powers over a number of other...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015635311
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Assessing recent changes to the Soft Drinks Industry Levy
Brogaard, Martin; Vyas, Gautam - 2026
The Soft Drinks Industry Levy (SDIL) is a tax on pre-packaged soft drinks with added sugar. Introduced in 2018, the government's stated aim was to reduce obesity (especially among children) by reducing the amount of added sugar in soft drinks, and encouraging consumers to switch to less sugary...
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From near and afar : how digitalization is shaping the economic geography and conditioning regulation
Wernberg, Joakim - 2026
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The EU reset: from Brexit fallout to a fragile rapprochement
Holmes, Peter; Suraj, Sahana - 2026
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A progressive guide to fiscal sustainability
Calvert Jump, Robert; Michell, Jo - 2026
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Is the tax consensus heading for a bump or a cliff? : the current generational divide in Spaniards' tax attitudes
Herrero Alcalde, Ana; Martinez-Vazquez, Jorge; … - 2026
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New estimates of the impact of undergraduate degrees on lifetime earnings
Britton, Jack; Ogden, Kate; Ornadel, Natan; Waltmann, Ben - 2026
What is the effect of going to university on earnings over graduates' lifetimes? To what extent do subject choice, institution and the prior academic attainment of those students matter? How much do individuals (and taxpayers) benefit from people going to university, once we account for the...
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Comparing tax and benefit microsimulation models : a guide for analysts in low- and middle-income countries
Abramovsky, Laura; Evans, Martin; Iddrisu, Abdul Malik; … - 2026
Tax and benefit microsimulation models (MSMs) and fiscal incidence analyses (FIAs) are important tools for understanding how fiscal policies affect households across the income distribution. They are used to assess who bears the burden of taxation, who benefits from public spending, and how...
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Taxing the rich (more)
Güçeri, İrem; Slemrod, Joel - 2023
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Tax obsessions : taxpayer registration and the "informal sector" in sub-Saharan Africa
Moore, Mick - 2023
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Partisan Politics and the Road to Plutocracy
Fix, Blair - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015327423
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The IFS Scottish Budget Report: 2025-26
Adam, Stuart; Boileau, Bee; Cribb, Jonathan; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338156
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Scottish council tax: Ripe for reform
Adam, Stuart; Phillips, David; Ray-Chaudhuri, Sam - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338162
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Assessing Scottish tax strategy and policy
Adam, Stuart; Phillips, David - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338171
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Morality-Induced Leakage and Decentralized Environmental Policy
Eichner, Thomas; Runkel, Marco - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339563
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The pensions review: Final recommendations
Cribb, Jonathan; Emmerson, Carl; Johnson, Paul; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015425530
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The VAT Paradox in Resource Dependent Economies
Arezki, Rabah; van der Ploeg, Frederick; Rota-Graziosi, … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015434655
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Die Statistik der Grundsteuerwerte – Neugestaltung nach der Grundsteuerreform
Godec, Tobias; Schlapak, Cornelia - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015508437
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Economic outlook : navigating narrow paths
Meaning, Jack - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015603922
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Economic outlook: Navigating narrow paths
Meaning, Jack - 2025
Book / Working Paper
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Options for tax increases
Adam, Stuart; Delestre, Isaac; Miller, Helen - 2025
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Tax expenditures and the fiscal contract in Zimbabwe
von Haldenwang, Christian; Chigumira, Gibson; Chipumho, … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619235
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Morality-induced leakage and decentralized environmental policy
Eichner, Thomas; Runkel, Marco - 2025
Within a two-country model, this paper identifies a novel emission leakage channel that is caused by moral behavior of (atomistic) consumers. In a non-cooperative emission tax game between the countries, the leakage effect lowers the governments’ marginal benefit of emission taxation, so...
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Exploring the sience of the Brazil G20 : building a just world and a sustainable planet : PSE - CEPR Policy Forum June 5-7 2024
Banerjee, Abhijit V.; Duflo, Esther; Zucman, Gabriel - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015271309
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The IFS Scottish Budget Report : 2025-26
Adam, Stuart; Boileau, Bee; Cribb, Jonathan; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331178
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Scottish council tax : ripe for reform
Adam, Stuart; Phillips, David; Ray-Chaudhuri, Sam - 2025
Council tax is levied on the occupiers of residential property to help fund the provision of local services. Individual Scottish councils set the tax rates for their area, but it is the Scottish Government that determines the tax base to which the tax rates apply. With properties still assigned...
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