Ahead of German federal elections in September 1998 it became obvious that tax reform would remain on the political agenda. In this context broadening of the tax base plays a crucial role. In any case, the reduction of subsidies is an economic policy topic of persistent concern. The Federal...

The buildings sector accounts for about 40% of final energy consumption in Germany, and by far the largest part of this is due to old buildings. In total, more than 80% of the final energy consumed in households is used for space heating and hot water (Federal Statistical Office 2010)....