The taxation of environmentally harmful inputs and activities is one of the most important environment-policy instruments, which is gaining in importance also in Austria considering the current share of environment-related taxes in the total tax revenue. According to a system of classification developed by the OECD and the EU, environmental taxes include taxes on energy, transport, environmental pollution and natural resources. To optimise the system of environment-related taxation, adequate allocation to the individual government levels is essential. Based on the general theory of fiscal federalism, relevant indications can be derived from the theory of environmental federalism, which deals especially with the distribution of competences in the field of environmental policy within the framework of federal structures.
Download Info
To download:
If you experience problems downloading a file, check if you have the
proper application to
view it first. Information about this may be contained
in the File-Format links below. In case of further problems read
the IDEAS help
file. Note that these files are not on the IDEAS
site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.