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Zur Besteuerung von Kohlendioxyd in Deutschland und Europa

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  • Rigmar Osterkamp
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    Abstract

    Aus ökonomisch-ökologischer Sicht sollte die steuerliche Belastung eines Schadstoffes nicht nur fühlbar, sondern auch gleichmäßig sein. Deshalb sollte die Höhe der Steuer, die auf einer Tonne CO2 lastet, unabhängig von dem Energieträger sein, der das CO2 freisetzt. In Deutschland kann von einer gleichmäßigen CO2-Besteuerung nicht gesprochen werden. Allerdings wird sich die Unterschiedlichkeit der Besteuerung nach verwirklichter Ökosteuerreform verringern.

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    File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/ZS/ZS-ifo_Schnelldienst/zs-sd-2001/ifosd_2001_4_6.pdf
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    Bibliographic Info

    Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

    Volume (Year): 54 (2001)
    Issue (Month): 04 (October)
    Pages: 50-57

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    Handle: RePEc:ces:ifosdt:v:54:y:2001:i:04:p:50-57

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    Related research

    Keywords: Deutschland; Europa; CO2-Steuer; Klimaschutz; Ökosteuer;

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    References

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    1. Stefan Bach & Michael Kohlhaas, 1999. "Nur zaghafter Einstieg in die ökologische Steuerreform," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 66(36), pages 652-658.
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    Cited by:
    1. A. Denny Ellerman & Nick Johnstone & Friedrich Schneider & Alexander F. Wagner & Juan-Pablo Montero & Johann Wackerbauer, 2003. "Tradable Permits," CESifo Forum, Ifo Institute for Economic Research at the University of Munich, vol. 4(1), pages 3-32, October.
    2. Johann Wackerbauer, 2003. "Emissionshandel mit Treibhausgasen in der Europäischen Union," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 56(08), pages 22-30, 04.

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