Differential incidence in the presence of initial distorting taxes

This paper extends the two-sector, two-factor, general-equilibrium analysis of differential tax incidence by considering an initial situation where the government finances a fixed commodity bundle by distorting commodity and factor taxes. This alters the traditional analysis of marginal differential incidence in a fundamental way by necessitating the simultaneous determination of the change in the rental-wage ratio, the change in aggregate welfare and the change in an endogenously adjusting tax parameter. This contributes towards an integration of the study of the excess-burden effects and the distributional effects of a given tax situation.     

Capital taxation in a dynamic general equilibrium setting

The familiar two-factor, two-commodity incidence model is extended to a dynamic setting in which the supply of capital is variable and the government can use money or bonds to balance its budget in addition to neutral lump sum taxation. The dynamic incidence effects of a sectoral tax on capital are qualitatively similar to the static incidence effects when the government balances its budget with neutral taxes, but are qualitatively different when the government uses money or bonds. In this case, while capital bears the burden of the tax in the short run, it is able to shift it in the long run.     

How is Business Adapting to Climate Change Impacts Appropriately? Insight from the Commercial Port Sector

Adaptation to climate change impacts is a key research topic in business ethics that poses substantial implications on the good lives of human beings. The commercial port sector is a highly relevant study focus with its pivotal roles in supply chains and international trade. Hence, it is important to investigate whether the port planning system and practice is appropriate in tackling climate change impacts. But beforehand, we must thoroughly understand the attitude and behaviors of port planners and operators on ports’ climate adaptation planning. Through a survey towards 21 ports (seaports and dry ports) in Canada, the paper investigates the attitude and behaviors of port planners and operators on ports’ climate adaptation planning. Towards the end, we propose a new approach so as to enable port stakeholders to carry out climate adaptation planning effectively. The paper offers important insight to researchers to investigate the ways in developing effective climate adaptation plans and practice for ports and other business sectors.     

Regionalökonomik: Konvergierende oder divergierende Regionalentwicklungen?

In der Wachstumstheorie wird die These vertreten, dass es langfristig eine Angleichung der Einkommen unterschiedlich wohlhabender Regionen gibt. Wie ist diese These zu beurteilen? Sollte die Politik eingreifen, um den Ausgleich zu beschleunigen? Wie wirkt sich die Schrumpfung der Bev?lkerung auf die regionale Entwicklung aus? Welche Entwicklungen spielen für die zukünftige Regional?konomik eine Rolle? Prof. Dr. Adolf Wagner, 68, ist emeritiert und war Direktor des Instituts für Empirische Wirtschaftsforschung an der Universit?t Leipzig. * Stark gekürzte Fassung eines Vortrags vor dem Ausschuss für Evolutorische ?konomik des Vereins für Socialpolitik am 5. Juli 2007 in Münster.