TY - GEN A1 - Kalkuhl, Matthias A1 - Steckel, Jan Christoph A1 - Montrone, Lorenzo A1 - Jakob, Michael A1 - Peters, Jörg A1 - Edenhofer, Ottmar T1 - Successful coal phase-out requires new models of development T2 - Nature Energy N2 - 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. Y1 - 2019 U6 - https://doi.org/10.1038/s41560-019-0500-5 SN - 2058-7546 VL - 4 IS - 11 SP - 897 EP - 900 PB - Nature Publ. Group CY - London ER - TY - JOUR A1 - Kalkuhl, Matthias A1 - Fernandez Milan, Blanca A1 - Schwerhoff, Gregor A1 - Jakob, Michael A1 - Hahnen, Maren A1 - Creutzig, Felix T1 - Can land taxes foster sustainable development? BT - An assessment of fiscal, distributional and implementation issues JF - Land use policy : the international journal covering all aspects of land use N2 - 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. KW - Fiscal policy KW - Public economics KW - Optimal taxes KW - Tax incidence KW - Land use Y1 - 2018 U6 - https://doi.org/10.1016/j.landusepol.2018.07.008 SN - 0264-8377 SN - 1873-5754 VL - 78 SP - 338 EP - 352 PB - Elsevier Science Publishers Ltd. CY - Oxford ER - TY - GEN A1 - Dorband, Ira Irina A1 - Jakob, Michael A1 - Kalkuhl, Matthias A1 - Steckel, Jan Christoph T1 - Poverty and distributional effects of carbon pricing in low- and middle- income countries BT - a global comparative analysis T2 - Postprints der Universität Potsdam : Wirtschafts- und Sozialwissenschaftliche Reihe N2 - 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. T3 - Zweitveröffentlichungen der Universität Potsdam : Wirtschafts- und Sozialwissenschaftliche Reihe - 103 KW - carbon pricing KW - distributional effect KW - decomposition analysis KW - global comparison KW - household data KW - low- and middle-income countries Y1 - 2019 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus4-424592 SN - 1867-5808 IS - 103 ER - TY - JOUR A1 - Dorband, Ira Irina A1 - Jakob, Michael A1 - Kalkuhl, Matthias A1 - Steckel, Jan Christoph T1 - Poverty and distributional effects of carbon pricing in low- and middle-income countries - A global comparative analysis JF - World development N2 - 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. KW - Carbon pricing KW - Distributional effect KW - Decomposition analysis KW - Global comparison KW - Household data KW - Low- and middle-income countries Y1 - 2019 U6 - https://doi.org/10.1016/j.worlddev.2018.11.015 SN - 0305-750X VL - 115 SP - 246 EP - 257 PB - Elsevier CY - Oxford ER -