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The motor vehicle taxis as an instrument for climate protection

Author

Listed:
  • Janina Ketterer
  • Johann Wackerbauer

Abstract

With the motor vehicle tax reform that takes effect in mid-2009, the German federal government is following policy goals in climate protection. The reform envisions a combined CO2 and engine cubic-capacity tax for new vehicles. This motor vehicle tax reform is a step in the right direction, since it provides incentives for the purchasing of new, low-emission vehicles. The cubic-capacity component weakens this effect, however, since engine size is not proportional to CO2 emissions. For vehicles with emissions of more than 150 g/km, this leads to an unsystematic variation of the motor vehicle tax burden, which would be avoided by the introduction of a pure CO2 tax assessment. Climate protection would be better served by transferring the motor vehicle tax to the energy tax.

Suggested Citation

  • Janina Ketterer & Johann Wackerbauer, 2009. "The motor vehicle taxis as an instrument for climate protection," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 62(04), pages 12-16, February.
  • Handle: RePEc:ces:ifosdt:v:62:y:2009:i:04:p:12-16
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    Citations

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    Cited by:

    1. Fichte, Damian & Herrmann, Karolin & Lemmer, Jens & Schemmel, Lothar & Stern, Volker & Warneke, Matthias, 2013. "Bausteine für eine Reform des Steuersystems: Das DSi-Handbuch Steuern," DSi-Schriften 1, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    2. Wolfgang Buchholz & Jonas Frank & Hans-Dieter Karl & Johannes Pfeiffer & Karen Pittel & Ursula Triebswetter & Jochen Habermann & Wolfgang Mauch & Thomas Staudacher, 2012. "Die Zukunft der Energiemärkte: Ökonomische Analyse und Bewertung von Potenzialen und Handlungsmöglichkeiten," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 57.
    3. Ferdinand Dudenhöffer & Ansgar Belke & Winfried Hermann & Jürgen Resch, 2009. "The new road tax: more climate protection or tax reduction programme?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 62(06), pages 03-15, March.

    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • L92 - Industrial Organization - - Industry Studies: Transportation and Utilities - - - Railroads and Other Surface Transportation
    • Q20 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - General

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