Emission Effects of Germany's Vehicle Taxation
Emission Effects of Germany's Vehicle Taxation

Author: Joschka Flintz

Publisher:

Published: 2022

Total Pages: 0

ISBN-13: 9783969731437

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In 2021, Germany adjusted its vehicle taxation scheme, resulting in a disproportionate increase in the tax burden for vehicles with high carbon emission intensity. This article presents empirical evidence on the impact of Germany's vehicle taxation and its reforms on automobile emissions. To this end, we refer to a series of recent studies by Klier and Linn (2015), Malina (2016), Alberini and Horvath (2021), and Flintz, Frondel, and Horvath (2022) on the reforms of Germany's motor vehicle taxation since 2009, when an emissions-differentiated vehicle tax scheme came into force. The empirical results unanimously indicate that Germany's vehicle taxation does not have the steering effect that is needed to substantially reduce greenhouse gas emissions.

Distributional and Environmental Effects of an Emissions-Differentiated Car Sales Tax
Distributional and Environmental Effects of an Emissions-Differentiated Car Sales Tax

Author: Robin Stitzing

Publisher:

Published: 2017

Total Pages: 50

ISBN-13:

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European countries introduced a combination of demand-side fiscal policies and mandatory supply-side emissions standards to reduce CO2 emissions rates of new cars. I quantify the equilibrium response to one of the most drastic demand-side policies, the Finnish CO2 differentiation of automobile sales tax rates. Despite having a drastic market impact, this environmental tax reform did not drive the observed decline of new-car CO2 emissions rates, given the concurrent introduction of mandatory EUCO2 emissions standards for manufacturers. The CO2 tax-rate differentiation however led to increased local pollution by promoting the sale of diesel-powered cars. The tax reform had a positive net welfare effect as it lowered tax rates on average. It was nonetheless also a regressive policy with large tax revenue losses and a disproportional benefit to high-income consumers. Optimal fiscal policy aiming to balance environmental and public finance goals needs to consider both the market structure as well as other concurrent policies on different levels of government.

Environmental Tax Reforms and the Double Dividend
Environmental Tax Reforms and the Double Dividend

Author: Christian M. Scholz

Publisher: University of Michigan Press

Published: 2000

Total Pages: 352

ISBN-13:

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An important topic in environmental economics is how to reduce carbon dioxide emissions in order to reduce the threat of global warming. For this purpose, some countries levy environmental taxes. Often, such taxes can result in a second dividend if revenues are used for other governmental purposes such as the reduction of unemployment or the reduction of taxes. Can Germany realistically earn this "double dividend"? Based on a theoretical model, Scholz performs numerical simulations to find out whether environmental taxes have positive effects on households (differentiated by income groups) and firms (differentiated by technologies). Scholz finds that most effects on employment are not large enough to warrant the term "double dividend" and concludes that it is better to levy environmental taxes only for environmental objectives. This study will be of interest to scholars and students specializing in environmental economic issues as well as to international organizations and research institutes in economics.

Environmental Tax Reform (ETR)
Environmental Tax Reform (ETR)

Author: Paul Ekins

Publisher:

Published: 2011

Total Pages: 0

ISBN-13:

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A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.

Transport, Energy and CO2
Transport, Energy and CO2

Author: International Energy Agency

Publisher: OECD

Published: 2009

Total Pages: 420

ISBN-13:

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Car ownership is set to triple by 2050, trucking activity will double and air travel could increase fourfold. This book examines how to enable mobility without accelerating climate change. it finds that if changes are made to the way people travel, adoption of technologies to improve vehicle efficiency and a shift to low-CO2 fuels, it is possible to move onto a different pathway where transport CO2 emissions by 2050 are far below current levels, at costs that are lower than many assume. the report discusses the prospects for shifting more travel to the most efficient modes and reducing travel growth rates, improving vehicle fuel efficiency by up to 50% using cost-effective, incremental technologies, and moving toward electricity, hydrogen, and advanced biofuels to achieve a more secure and sustainable transport future. If governments implement strong policies to achieve this scenario, transport can play its role and dramatically reduce CO2 emissions by 2050.

Green Budget Reform in Europe
Green Budget Reform in Europe

Author: Kai Schlegelmilch

Publisher: Springer Science & Business Media

Published: 2012-12-06

Total Pages: 459

ISBN-13: 3642586376

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Budgets have a big influence on the economy and society. With many countries, about 50 percent of total expenditures and income pass through the budget via taxes, charges and expenditures. In recent years many countries, e. g. in the OECD and the EU, have tended to use this influence in an environmentally rational way. Tradi tional environmental policy has relied on command-and-control and cnd-olpipc technologies that have proven to be insufficient in coping with the challenge of glo bal change. Hence, many countries have started to investigate the environmental impacts of their budgets by looking at existing taxes and charges, as well as tax allowances and exemptions and other relevant regulations and expenditures -even to have a special impact on the environment. The implementation of those not meant such findings is now broadly discussed in these countries. This publication will contribute to the debate. It is a result of a wider project called Green Budget Reform -Prospects in Central and Eastern Europe. initiated by Vida Ogorelec Wagner, managing Director of Umanotera, The Sloven ian Founda tion for Sustainable Development, and then jointly developed. proposed to the EC and carried out in partnership with Kai Schlegelmich of the Wuppertal Institute in Germany. The project comprised an international seminar on Green Budget Reform in April 1997 at Lake Bled, Slovenia, and the Case Study of Sloveilla.

Critical Issues in Environmental Taxation
Critical Issues in Environmental Taxation

Author: Lin Heng Lye

Publisher:

Published: 2009

Total Pages: 731

ISBN-13: 0199577986

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Critical Issues in Environmental Taxation is an internationally refereed publication devoted to environmental taxation issues on a worldwide basis. It seeks to provide insights and analysis for achieving environmental goals through tax policy. By sharing the perspectives of the authors in response to the diverse challenges posed by environmental taxation issues, effective approaches used in one country may be considered and possibly implemented by governmental authorities in other countries. Each volume contains pioneering and thought-provoking articles contributed by the world's leading environmental tax scholars. This seventh volume focuses on the special problems of the urban environment and the challenges which confront cities and mega-cities. It examines tax issues relating to congestion and pollution control, road pricing and other forms of transportation management, housing and the construction industry, energy generation and consumption, trade, carbon taxes and new eco-service markets, research and development taxes. It contains case studies from developed as well as developing countries. Contributors come from various disciplines, particularly law, accounting and economics. The countries examined include Australia, Brazil, Canada, China, Hong Kong, Japan, Kenya, Pakistan, Singapore, Spain, Uganda, and the United States.