This paper assesses the economic impacts of the Swiss climate policy formulated under the Kyoto Protocol; the impacts on the carbon price, the welfare cost, and trade effects are examined. Our analysis is based on a multi-sectoral and multi-regional, computable general equilibrium (CGE) model of the world economy (GEMINI-E3) which includes a representation of the Swiss economy. The model is use...

Application of price mechanisms has been the important instrument for carbon reduction, among which the carbon tax have been frequently advocated as a cost-effective economic tool. This study aims to assess the effects of carbon taxes on different industry sectors in Taiwan. A fuzzy goal programming approach, integrated with grey prediction and input-output theory, is used to construct a model ...

This paper asks three questions. First, how do carbon taxes drive economic and environmental outcomes? Second, what is the appropriate economic base on which carbon taxes should be levied? Finally, how well does a carbon tax deliver economicenvironmental outcomes compared to a comparable emissions trading scheme.

The policy instruments for emissions reductions will be an integral part of a PostKyoto Climate Regime. Using the CGE model DART, we compare a harmonized international carbon tax to a cap-and-trade system with different emission caps. The carbon tax tends to favor industrialized countries while e.g. emissions trading under the “contraction and convergence” approach with converging per capita em...

This paper assesses the impact of French policies for residential space-heating energy consumption, both enacted (tax credits for the purchase of energy efficient durables, soft loans for retrofitting actions, stringent building codes) and anticipated (carbon tax, retrofitting obligation). It uses a hybrid energy-economy model incorporating specific features of energy conservation, notably the ...

In 2007 Slovenia launched a comprehensive reform of its tax system. To estimate the different proposals (including a flat-tax proposal) and their overall effect on individual taxpayers and government budget a static micro-simulation model was constructed and combined with a computable general equilibrium model. It uses a large, comprehensive database (6% of the population) provided by relevant ...

This paper presents a quantitative and computational method to determine the optimal tax rate among generating units. To strike a balance between the reduction of carbon emission and the profit of energy sectors, the proposed bilevel optimization model can be regarded as a Stackelberg game between the government agency and the generation companies. The upper-level, which represents the governme...

Formulary apportionment is an intensively debated mechanism for allocating tax base within multinational groups. Systems under which the formula is identical in all jurisdictions and systems under which jurisdictions can determine the weights on the formula factors individually can be observed. The latter systems produce uncertainty about the overall tax-liable share of the future group tax bas...

AIM The study aimed to explore the place of taxation in preventing underage binge drinking in Germany. METHOD We reviewed evidence on the role of excise taxes on alcohol in preventing alcohol problems and underage drinking. We analyzed historical German data on tax on alcoholic beverages and compared this with European data, finally calculating tax scenarios and their impact on underage binge...