Suchergebnisse

In a recent contribution, H. Naito (1999) has shown that production efficiency may be violated in the optimum with non-linear income taxation. Using a slightly simpler framework, this paper complements Naito's analysis in showing that production efficiency does not hold in the optimum with (i) non-linear and (ii) linear income taxation provided that second best and first best do not coincide. These findings indicate that income taxation generally implies the desirability to complement the distortion between consumer and producer prices by means of a corresponding distortion in input prices.

Die Europäische Union und die Vereinigten Staaten von Amerika verhandeln aktuell ein transatlantisches Freihandelsabkommen, auch bekannt als Transatlantic Trade and Investment Partnership oder TTIP. Das Ziel dieses Abkommens ist es den Handel und das Wirtschaftswachstum der EU und den USA anzutreiben. Ein Großteil der aktuell existierenden Zölle zwischen den USA und der EU sind relativ niedrig. Diese Zölle zu entfernen oder zu reduzieren hätte lediglich sehr geringe Auswirkungen auf die Volkswirtschaften der EU und den USA und auf den zwischen den beiden Regionen existierenden Handelsströme. Die aktuellen Verhandlungen konzentrieren sich deshalb auf eine Reduktion der sogenannten nichttarifären Handelshemmnisse. Nichttarifäre Handelshemmnisse umfassen Import - und Exportquoten, Embargos, Sanktionen und andere indirekte Handelsrestriktionen, ausgenommen Zölle. Die Europäische Kommission schätzt, dass das Freihandelsabkommen 90 Milliarden Euro für die US-Wirtschaft, 120 Milliarden Euro für die EU-Wirtschaft und 100 Milliarden für den Rest der Welt bringen könnte. Das Ziel dieser Masterarbeit ist es herauszufinden wie man die ökonomischen Auswirkungen von Freihandelszonen, wie zum Beispiel TTIP, bewerten kann. Außerdem soll eine der umfangreichsten Studien zum Thema "Ökonomische Auswirkungen des TTIP-Abkommens" kritisch analysiert werden. Die Studie "Reducing Transatlantic Barriers to Trade and Investment: An Economic Assessment" vom Centre for Economic Policy Research wird in dieser Arbeit präsentiert und analysiert. Die angewandte Methodik, dem Model zugrunde liegenden Annahmen und die Ergebnisse der Studie werden erklärt und untersucht. Das Ziel ist es die angewandte Methodik und die Ergebnisse der Studie zu beurteilen. ; The European Union and the United States are currently negotiating the Transatlantic Trade and Investment Partnership also known as TTIP. The TTIP is a free trade agreement with the objective to encourage trade and economic growth. A transatlantic agreement between the EU and the US is believed to have a high potential to produce economic growth impulses and employment effects. Most trade tariffs between the US and the EU are relatively low. Removing the remaining trade tariffs will only have limited effects on the EU and US economies and the trade flows between these two regions. Therefore, the current TTIP negotiations focus on reducing the non-tariff barriers or NTB. NTB include quotas, levies, embargoes, sanctions and other indirect restrictions to trade, which are not tariffs. The EC estimates the potential economic stimulus of the free trade agreement at 90 billion euros for the US economy, 120 billion euros for the EU economy and 100 billion euros for the rest of the world. This master thesis shall discuss how the economic effects of a free trade area, like the TTIP, can be assessed. Furthermore, the thesis shall critically analyse one of the most comprehensive studies on the projected economic benefits of the TTIP agreement. The study "Reducing Transatlantic Barriers to Trade and Investment: An Economic Assessment" of the Centre for Economic Policy Research will be presented and analysed. The studys methodology, its economic model, the models underlying assumptions and the results will be explained and examined. The objective is to assess the applied methodology and the results. ; Gaube Thomas ; Zsfassungen in dt. und engl. Sprache ; Graz, Univ., Masterarb., 2015 ; (VLID)1265538

I study a two-period model of nonlinear, information constrained income taxation. It is shown that time-consistent taxation of annual income welfare-dominates time-consistent taxation of lifetime income if preferences are such that stationary allocations are efficient. If uncertainty is taken into account and if state-contingent fiscal policy is not feasible, time-consistent taxation of annual income can also welfare-dominate taxation of lifetime income under commitment. These findings may help in explaining why governments usually tax annual rather than lifetime earnings.

Abstract
This paper deals with second-best pollution taxation by investigating allocations instead of the corresponding tax rates. Assuming certain restrictions on utility and that the marginal revenue from environmental taxation is positive, it is shown that environmental quality is higher in second best where only distortionary taxes are used to finance public expenditures than in the first-best optimum where lump-sum taxes are available.