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werden. Dann wird Umweltschutz dort geleistet, wo er am wenigsten kostet. Aus theoretischer Sicht können Abweichungen von … erheblich ab. Über weitreichende Ausnahmen wird die ökologische Lenkungswirkung stark abgeschwächt. Umweltschutz wird damit … die geringe Zahlungsbereitschaft der Wähler für Umweltschutz und die starke sektorale Konzentration von Anpassungskosten …
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According to the traditional theory, for energy taxes uniform rates across sectors are optimal. But wherever attempts are made to "green" the tax system at least some sectors are treated differently. Exemption regulations for energy-intensive sectors are not the only but perhaps the only...
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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...
Persistent link: https://www.econbiz.de/10011447142
discussed or implemented in the framework of the environmental tax reform (ETR) introduced in Germany in 1999. This reform is …
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