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...

This report explores in detail material flows in the economy which have a possible influence on the environment. It attempts to define the parameters that need to be taken into account to steer human development towards ecological sustainability. The report proposes a measure for resource...