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Umwelt-, Beschäftigungs- und Wohlfahrtswirkungen einer ökologischen Steuerreform: eine dynamische Simulationsanalyse unter besonderer Berücksichtigung der Anpassungsprozesse im Übergang

  • Kitterer, Wolfgang
  • Braun, Stefan
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    An Hand eines OLG-Modells vom Auerbach-Kotlikoff-Typ werden in dieser Arbeit die gesamtwirtschaftlichen Wirkungen einer ökologischen Steuerreform untersucht. Das Aufkommen aus einer indirekten Steuer auf den Umweltverbrauch wird zur Senkung der Beiträge zur Sozialversicherung verwendet. Es wird gezeigt, daß in der langen Frist zwar Wohlfahrtsverbesserungen zu erzielen sind, daß aber sowohl die Lenkungs- als auch die Beschäftigungswirkungen der Ökosteuerreform bescheiden sind. Im Rahmen einer dynamischen Simulationsanalyse werden insbesondere die Anpassungsprozesse im Übergang analysiert. Da in der kurzen Frist Wohlfahrtsverluste entstehen, wird überprüft, mit Hilfe welcher finanzpolitischer Maßnahmen pareto-optimale Übergänge erzeugt werden können. In einem Anhang wird die Maximierung einer genesteten Nutzenfunktion ausführlich dargestellt.

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    File URL: http://econstor.eu/bitstream/10419/23246/1/FiFo_FD_00-2.pdf
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    Paper provided by University of Cologne, FiFo Institute for Public Economics in its series FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge with number 00-2.

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    Date of creation: 2000
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    Handle: RePEc:zbw:uoccpe:5138
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    9. Ono, Tetsuo, 1996. "Optimal tax schemes and the environmental externality," Economics Letters, Elsevier, vol. 53(3), pages 283-289, December.
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    12. A. Lans Bovenberg, 1998. "Green Tax Reforms: Implications for Welfare and Distribution," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 134(III), pages 271-295, September.
    13. Christian Gliesmann & Anna Ruocco, 1997. "Computational General Equilibrium Analysis and Economic Reasoning," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 133(II), pages 175-188, June.
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