Bahn-Walkowiak, Bettina; Bleischwitz, Raimund; … - In: Mineral Economics 25 (2012) 1, pp. 29-43
This paper focuses on market incentives by the introduction of a construction minerals tax as an example of a resource tax. Currently, various European countries levy taxes or duties on primary construction materials, but a harmonisation of the taxation is not planned. Provided the tax rate has...