@techreport{BorckOshiroSatō2022,
  type      = {Working Paper},
  author    = {Borck, Rainald and Oshiro, Jun and Satō, Yasuhiro},
  title     = {Property tax competition},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-56222},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-562228},
  pages     = {71},
  year      = {2022},
  abstract  = {We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and "rent seeking" regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common optimal tax rate, and tax rates in the rent-seeking regime can be either inefficiently high or low. We quantify the effects of switching from the observed tax system to the three regimes for Japan and Germany. The decentralized or rent-seeking regime best describes the Japanese tax system, whereas the centralized regime does so for Germany. We also quantify the welfare effects of regime changes.},
  language  = {en}
}
@techreport{BorckSchrauth2022,
  type      = {Working Paper},
  author    = {Borck, Rainald and Schrauth, Philipp},
  title     = {Urban pollution},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {60},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-57204},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-572049},
  pages     = {48},
  year      = {2022},
  abstract  = {We use worldwide satellite data to analyse how population size and density affect urban pollution. We find that density significantly increases pollution exposure. Looking only at urban areas, we find that population size affects exposure more than density. Moreover, the effect is driven mostly by population commuting to core cities rather than the core city population itself. We analyse heterogeneity by geography and income levels. By and large, the influence of population on pollution is greatest in Asia and middle-income countries. A counterfactual simulation shows that PM2.5 exposure would fall by up to 36\% and NO2 exposure up to 53\% if within countries population size were equalized across all cities.},
  language  = {en}
}
@techreport{BorckMulder2024,
  type      = {Working Paper},
  author    = {Borck, Rainald and Mulder, Peter},
  title     = {Energy policies and pollution in two developing country cities},
  series = {CEPA Discussion Papers},
  journal   = {CEPA Discussion Papers},
  number    = {78},
  issn      = {2628-653X},
  doi       = {10.25932/publishup-63847},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-638472},
  pages     = {37},
  year      = {2024},
  abstract  = {We study the effect of energy and transport policies on pollution in two developing country cities. We use a quantitative equilibrium model with choice of housing, energy use, residential location, transport mode, and energy technology. Pollution comes from commuting and residential energy use. The model parameters are calibrated to replicate key variables for two developing country cities, Maputo, Mozambique, and Yogyakarta, Indonesia. In the counterfactual simulations, we study how various transport and energy policies affect equilibrium pollution. Policies may be induce rebound effects from increasing residential energy use or switching to high emission modes or locations. In general, these rebound effects tend to be largest for subsidies to public transport or modern residential energy technology.},
  language  = {en}
}