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Kurz zum Klima: Umweltsteuern – Steuern für die Umwelt oder für die Staatskasse?

Author

Listed:
  • Julian Dieler
  • Jana Lippelt

Abstract

Wie alle anderen Steuern, ist auch die Umweltsteuer eine Geldleistung ohne Anspruch auf Gegenleistung, die auf einen umweltrelevanten Steuertatbestand erhoben wird. Der Beitrag untersucht, in welcher Form Umweltsteuern in den OECD-Ländern zur Anwendung kommen. Im Ergebnis zeigt sich, dass es international keinen eindeutigen Trend zu steigenden oder zu sinkenden Umweltsteuern gibt und dass Umweltsteuern sowohl fiskalisch als auch lenkungswirksam motiviert sein können.

Suggested Citation

  • Julian Dieler & Jana Lippelt, 2012. "Kurz zum Klima: Umweltsteuern – Steuern für die Umwelt oder für die Staatskasse?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 65(13), pages 80-82, July.
    • Handle: RePEc:ces:ifosdt:v:65:y:2012:i:13:p:80-82
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    References listed on IDEAS

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    2. Sinn, Hans-Werner, . "Das grüne Paradoxon ; Plädoyer für eine illusionsfreie Klimapolitik," Monographs in Economics, University of Munich, Department of Economics, number 19627, November.
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