@misc{KalkuhlSteckelMontroneetal.2019,
  author    = {Kalkuhl, Matthias and Steckel, Jan Christoph and Montrone, Lorenzo and Jakob, Michael and Peters, J{\"o}rg and Edenhofer, Ottmar},
  title     = {Successful coal phase-out requires new models of development},
  series = {Nature Energy},
  volume    = {4},
  journal   = {Nature Energy},
  number    = {11},
  publisher = {Nature Publ. Group},
  address   = {London},
  issn      = {2058-7546},
  doi       = {10.1038/s41560-019-0500-5},
  pages     = {897 -- 900},
  year      = {2019},
  abstract  = {Different energy sources have different spillovers on economic development and industrialization. Pathways of economic development based on renewable energy sources might require additional policies to support industrial development.},
  language  = {en}
}
@article{DorbandJakobKalkuhletal.2019,
  author    = {Dorband, Ira Irina and Jakob, Michael and Kalkuhl, Matthias and Steckel, Jan Christoph},
  title     = {Poverty and distributional effects of carbon pricing in low- and middle-income countries - A global comparative analysis},
  series = {World development},
  volume    = {115},
  journal   = {World development},
  publisher = {Elsevier},
  address   = {Oxford},
  issn      = {0305-750X},
  doi       = {10.1016/j.worlddev.2018.11.015},
  pages     = {246 -- 257},
  year      = {2019},
  abstract  = {Even though concerns about adverse distributional implications for the poor are one of the most important political challenges for carbon pricing, the existing literature reveals ambiguous results. For this reason, we assess the expected incidence of moderate carbon price increases for different income groups in 87 mostly low- and middle-income countries. Building on a consistent dataset and method, we find that for countries with per capita incomes of below USD 15,000 per year (at PPP-adjusted 2011 USD) carbon pricing has, on average, progressive distributional effects. We also develop a novel decomposition technique to show that distributional outcomes are primarily determined by differences among income groups in consumption patterns of energy, rather than of food, goods or services. We argue that an inverse U-shape relationship between energy expenditure shares and income explains why carbon pricing tends to be regressive in countries with relatively higher income. Since these countries are likely to have more financial resources and institutional capacities to deal with distributional issues, our findings suggest that mitigating climate change, raising domestic revenue and reducing economic inequality are not mutually exclusive, even in low- and middle-income countries. (C) 2018 The Authors. Published by Elsevier Ltd.},
  language  = {en}
}
@misc{DorbandJakobKalkuhletal.2018,
  author    = {Dorband, Ira Irina and Jakob, Michael and Kalkuhl, Matthias and Steckel, Jan Christoph},
  title     = {Poverty and distributional effects of carbon pricing in low- and middle- income countries},
  series = {Postprints der Universit{\"a}t Potsdam : Wirtschafts- und Sozialwissenschaftliche Reihe},
  journal   = {Postprints der Universit{\"a}t Potsdam : Wirtschafts- und Sozialwissenschaftliche Reihe},
  number    = {103},
  issn      = {1867-5808},
  doi       = {10.25932/publishup-42459},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-424592},
  pages     = {12},
  year      = {2018},
  abstract  = {Even though concerns about adverse distributional implications for the poor are one of the most important political challenges for carbon pricing, the existing literature reveals ambiguous results. For this reason, we assess the expected incidence of moderate carbon price increases for different income groups in 87 mostly low- and middle-income countries. Building on a consistent dataset and method, we find that for countries with per capita incomes of below USD 15,000 per year (at PPP-adjusted 2011 USD) carbon pricing has, on average, progressive distributional effects. We also develop a novel decomposition technique to show that distributional outcomes are primarily determined by differences among income groups in consumption patterns of energy, rather than of food, goods or services. We argue that an inverse U-shape relationship between energy expenditure shares and income explains why carbon pricing tends to be regressive in countries with relatively higher income. Since these countries are likely to have more financial resources and institutional capacities to deal with distributional issues, our findings suggest that mitigating climate change, raising domestic revenue and reducing economic inequality are not mutually exclusive, even in low- and middle-income countries.},
  language  = {en}
}
@article{KalkuhlFernandezMilanSchwerhoffetal.2018,
  author    = {Kalkuhl, Matthias and Fernandez Milan, Blanca and Schwerhoff, Gregor and Jakob, Michael and Hahnen, Maren and Creutzig, Felix},
  title     = {Can land taxes foster sustainable development?},
  series = {Land use policy : the international journal covering all aspects of land use},
  volume    = {78},
  journal   = {Land use policy : the international journal covering all aspects of land use},
  publisher = {Elsevier Science Publishers Ltd.},
  address   = {Oxford},
  issn      = {0264-8377},
  doi       = {10.1016/j.landusepol.2018.07.008},
  pages     = {338 -- 352},
  year      = {2018},
  abstract  = {Economists argue that land rent taxation is an ideal form of taxation as it causes no deadweight losses. Nevertheless, pure land rent taxation is rarely applied. This paper revisits the case of land taxation for developing countries. We first provide an up-to-date review on land taxation in development countries, including feasibility and implementation challenges. We then simulate land tax reforms for Rwanda, Peru, Nicaragua and Indonesia, based on household surveys. We find that (i) land taxes provide a substantial untapped potential for tax revenues at minimal deadweight losses; that (ii) linear land value taxes tend to put a high relative burden on poor households as land ownership is pervasive; (iii) non-linear tax schemes could avoid adverse effects on the poor; and that (iv) with technological advances, administrative costs of land taxes have reduced substantially and are outweighed by tax revenues and co-benefits of formalized land tenure. Enforcement and compliance remain, however, a key challenge.},
  language  = {en}
}