In view of the challenges posed by climate change and the increase in climate targets by 2030 in the EU, as well as Austria's goal of achieving climate neutrality by 2040, the question of effective climate policy instruments is gaining in importance. The pricing of CO2, for instance in the form...

While environmental taxes aim at making environmentally harmful behaviour more costly, the opposite is true for environmentally beneficial tax incentives. Tax incentives imply foregone public revenues to favour less polluting consumption and investment activities in order to achieve...