Technology policy is the most widespread form of climate policy and is often preferred over seemingly efficient carbon pricing. We propose a new explanation for this observation: gains that predominantly accrue…
The design of corporate income tax systems and thus the taxation of (cross-border) dividends are encompassed within the sovereignty of the Member States of the European Union (EU). However, these rules are…
Process innovation is an important part of the innovation activities of firms and supposed to significantly contribute to the returns from innovation. Analysing this link is complicated, however, due to a lack…
We compare the performance of four types of support schemes aimed at improving residential energy efficiency in France: the income tax credit, a grant scheme, the reduction of the value-added tax, and the White…
