Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/107430
Authors: 
Nikodinoska, Dragana
Schröder, Carsten
Year of Publication: 
2015
Series/Report no.: 
Discussion Paper, School of Business & Economics: Economics 2015/6
Abstract: 
By using estimates from an Almost Ideal Demand System (AIDS), we investigate how the German energy tax on car fuels changes the private households-CO2 emissions, living standards, and post-tax income distribution. Our results show that the tax implies a trade-off between the aim to reduce emissions and vertical equity, which refers to the idea that people with a greater ability to pay taxes should pay more.
Subjects: 
energy taxes
environmental taxes
energy demand
emissions
tax incidence
redistribution
inequality
JEL: 
C31
D12
D63
H22
H23
I3
K32
Q21
Document Type: 
Working Paper

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