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Income creation and/or income shifting? The intensive vs the extensive shifting margins

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  • Selin, H.
  • Simula, L.

Abstract

Ce document de travail analyse le degré d'effort nécessaire à l'atteinte des objectifs INDC des 13 pays du Deep Decarbonization Pathway Project. L'objectif est d'évaluer et de comparer les degrés d'effort requis pour atteindre les objectifs INDC, entre les pays, d'une part et, d'autre part, au regard de trajectoires de plus long terme (2050) s'inscrivant dans l'objectif global de limiter la hausse des températures en deçà de 2°C. Une méthodologie est mise en place pour transcrire les INDC en niveaux d'émissions de CO2 nettes du LULUCF. Le modèle POLES est ensuite utilisé pour révéler la valeur carbone implicite des INDC et permettre une comparabilité des objectifs nationaux entre eux. Enfin, la création d'un scénario INDCext permet d'appréhender les INDC au regard d'objectifs nationaux de plus long terme (2050) compatibles avec l'objectif global de limiter la hausse des températures en deçà de 2°C.

Suggested Citation

  • Selin, H. & Simula, L., 2017. "Income creation and/or income shifting? The intensive vs the extensive shifting margins," Working Papers 2017-03, Grenoble Applied Economics Laboratory (GAEL).
    • Handle: RePEc:gbl:wpaper:2017-03
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    References listed on IDEAS

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    Cited by:

    1. Bastani, Spencer & Waldenström, Daniel, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," IZA Discussion Papers 11475, Institute of Labor Economics (IZA).
    2. Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2019. "Taxes, frictions and asset shifting: when Swedes disinherited themselves," Working Paper Series 2019:6, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    3. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," World Inequality Lab Working Papers hal-02878153, HAL.
    4. Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
    5. Kotakorpi Kaisa & Matikka Tuomas, 2017. "Revenue-maximizing top earned income tax rate in the presence of income-shifting," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 100-107, January.

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    More about this item

    Keywords

    RECHAUFFEMENT CLIMATIQUE; EFFET DE SERRE; DEEP DECARBONIZATION PATHWAY PROJECT;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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