Germany has committed itself to reducing its carbon emissions by 25 percent in 2005 as compared to 1990 emission levels. To achieve this goal, the government has recently launched an environmental tax reform which entails a continuous increase in energy taxes in conjunction with a...

This paper investigates the economic impacts of environmental tax reforms designed to reach given emission reduction targets for the German economy. Our focus is on the efficiency and employment implications of alternative schemes for emission tax differentiation between the production sector...

Dieser Beitrag quantifiziert die Auswirkungen einer ökologischen Steuerreform nach einem Vorschlag von Bündnis 90/ Die Grünen auf Unternehmen unterschiedlicher Branchen aus einzelwirtschaftlicher Sicht. Dabei werden die wichtigsten Einflußfaktoren isoliert und in ihrer Wirkung analysiert....

Der Übergang zu einer nachhaltigen Entwicklung erfordert auch die Begrenzung des Siedlungsflächenwachstums. Dies könnte durch die Einführung einer so genannten "Baulandausweisungsumlage" (BLAU) erreicht werden, bei der die Kommunen einen am Flächenumfang der neuausgewiesenen Baugebiete...

The mandatory deposit for one-way drinks packaging, embodied in the German Packaging Ordinance of 1991, entered into force in January 2003, after the condition for its implementation was given by the fall of the market share of reusable drinks packaging under 72% in 1997. In this context the...

This paper examines the empirical relevance of the double dividend of revenue neutral marginal environmental tax reforms. For this purpose we use an extended version of the Ahmad-Stern model of indirect taxation. This version includes environmental externalities. We estimate the key parameters...