作者：Calel, Raphael; Colmer, Jonathan; Dechezlepretre, Antoine; Glachant, Matthieu
作者单位：Georgetown University; University of Virginia; University of London; London School Economics & Political Science; Universite PSL; MINES ParisTech
摘要：We develop and implement a new method for identifying wasted subsidies and use it to provide systematic evidence of the misallocation of carbon offsets in the Clean Development Mechanism-the world's largest carbon offset program. Using newly constructed data on the locations and characteristics of over 1,000 wind farms in India, we estimate that at least 52 percent of approved carbon offsets were allocated to projects that would very likely have been built anyway. We estimate that the sale of ...
作者：Agrawal, David r.; Foremny, Dirk; Martinez-toledano, Clara
作者单位：University of California System; University of California Irvine; Leibniz Association; Ifo Institut; University of Barcelona; Centre for Economic Policy Research - UK; Imperial College London
摘要：We study the effects of decentralized wealth taxation on mobility and the effectiveness of tax coordination at mitigating tax competition. We exploit the reintroduction of the Spanish wealth tax, after which all regions except Madrid levied positive tax rates. We find the mobility responses to wealth taxes are within the range of prior estimates with respect to income taxes. However, wealth tax mobility responses generate losses to personal income tax revenues that are six times larger than th...
