Emission taxes and the design of refunding schemes

We examine how emission taxes should be refunded to firms in order to create optimal incentives to invest in cleaner technologies. Since refunds cannot be made dependent on investments, an alternative way is to give back taxes to firms according to market shares. We show that universally applicable...

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Bibliographic Details

Main Authors:	Gersbach, Hans (Author) , Requate, Tilman (Author)
Format:	Book/Monograph Working Paper
Language:	English
Published:	München CESifo 2000
Series:	CESifo Working Paper 325
In:	CESifo working papers (325)
Subjects:	Graue Literatur Dyopol Optimale Besteuerung Investition Umweltschutz Umweltsteuer
Online Access:	Resolving-System, kostenfrei, Volltext: http://hdl.handle.net/10419/75531
Author Notes:	Hans Gersbach; Till Requate