In this research, firms aim at maximizing two purposes of social welfare (environment) and profitability in the supply chain system. It is assumed that there are two supply chains, a green and an ordinary, each consists of a manufacturer and a supplier; in which the manufacturer generates profit through franchises. The green and the ordinary manufacturers form a cartel on the market of a certai...

A basic tenet in elementary microeconomics is tax incidence equivalence. This tenet holds that the burden of a unit tax on buyers and sellers is independent of who actually pays the tax. Recently, the empirical validity of tax incidence equivalence has been brought into question. In this paper, using competitive laboratory markets, I test both tax incidence equivalence and an analogous theorem ...

This paper provides a comprehensive overview of the main tax incentives used in the EU-27 member states (MSs) to promote green electricity. Sixteen MSs use tax incentives to promote green electricity simultaneously with other promotion measures, especially quota obligations and price regulation. However, not all available technologies are promoted. For example, six MSs (Germany, Romania, Slovak...

This paper studies corporate tax competition if it is costly to learn some of the elements that determine the e¤ective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can explain the empirically observed tax cuts cum base broadening. Keywords: Costly search, tax competition, co...

Countries in recession, among them Croatia, have lower tax revenues as a result of unfavorable economic situation, which is decrease of the economic activities and unemployment. The global tax base has decreased. In order to create larger state revenues, states use the institute of tax authorities. By controlling transfer pricing in the international companies and using certain techniques, tax ...

I use data from the 1994 Consumer Expenditure Survey as well as other sources to measure the distributional impact of green tax reforms and consumption tax reforms using both annual income and lifetime income approaches to rank households. A modest tax reform in which environmental taxes equal to 10% of federal receipts are collected has a negligible impact on the income distribution when the f...

This paper presents an experimental investigation of the individual willingness to pay (WTP) for green electricity. The experimental design comprises a public-choice scenario and a individual-choice scenario. It involves three different payment vehicles for the public promotion of renewables: direct tax, indirect tax, and CO2 tax. We test for the extent of freeriding, the impact of different pa...

This paper examines a revenue neutral green tax reform along the lines of the Double Dividend hypothesis. Using a dynamic general equilibrium model calibrated to the US economy, we find that increasing gasoline taxes and using the revenue to reduce capital income taxes does indeed deliver both types of welfare gains: from higher consumption of market goods ( an efficiency dividend), and from a ...