The current pricing mechanism for carbon in the EU, the EU emissions trading system, only covers 40 percent of emissions. Carbon taxation currently plays no role. The Commission has recently proposed to revise the energy tax system in the EU to include a carbon tax component. This paper evaluates the Commission proposal and considers the possible expansion of the EU carbon pricing base either b...

underground economy affects important indexes such as formal gdp, unemployment, consumption, production and etc. therefore it is necessary to identify elements and factors which affect underground economy to restrict it. surveys and studies indicate the size of iran’s underground economy is high and taxes, quantity and quality of regulations and performance of formal economy are the important f...

Despite the egocentric-sounding title, this is not about myself but rather about the concept of self and how it may relate to that of meta, in the context of various considerations, including formal and informal notions of self-reference, reference in general, theories of consciousness, and the active logic approach to commonsense reasoning.

In this paper, analysis is presented relating to the impact of border tax adjustments for climate policy on the international competitiveness of energy-intensive industries, and the related problem of carbon leakage. While many of the economic and legal issues are not particularly new, climate policy does present some possible twists to the analysis of border tax adjustments when vertically-rel...

SUMMARY This Submission argues first, that at the proposed starting level of the carbon tax ($23 per tonne of carbon dioxide), there will be insufficient incentive on its own either for existing power generators to invest in wind and/or solar power, or for largescale production of power by wind and solar generators, unless there is either a higher tax or additional direct subsidies like feed-in...