IDEAS home Printed from https://ideas.repec.org/a/spr/minecn/v25y2012i1p29-43.html

Taxing construction minerals: a contribution to a resource-efficient Europe

Author

Listed:
  • Bettina Bahn-Walkowiak

  • Raimund Bleischwitz
  • Martin Distelkamp
  • Mark Meyer

Abstract

This paper focuses on market incentives by the introduction of a construction minerals tax as an example of a resource tax. Currently, various European countries levy taxes or duties on primary construction materials, but a harmonisation of the taxation is not planned. Provided the tax rate has a perceptible price effect, the taxation of a resource can foster a demand management or the reduction of the raw material consumption and the governance of side and secondary effects. A construction minerals tax can target the stimulation of demand for secondary raw materials and recycled products, and—because the reuse of construction and demolition waste has technical limits—a stronger emphasis on the conservation of buildings and infrastructures. This has positive effects on the environment and the innovation efforts and it helps to internalise externalities. Germany, used as a case study in this paper, does not raise any taxes on other raw materials than energy sources at the federal level. For this reason, potential impacts of the introduction of a construction minerals tax will be explored and the results of a simulation will be provided. Copyright Springer-Verlag 2012

Suggested Citation

  • Bettina Bahn-Walkowiak & Raimund Bleischwitz & Martin Distelkamp & Mark Meyer, 2012. "Taxing construction minerals: a contribution to a resource-efficient Europe," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 25(1), pages 29-43, July.
    • Handle: RePEc:spr:minecn:v:25:y:2012:i:1:p:29-43
    DOI: 10.1007/s13563-012-0018-9
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s13563-012-0018-9
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s13563-012-0018-9?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    1. Francesca Barigozzi & Bertrand Villeneuve, 2006. "The Signaling Effect of Tax Policy," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(4), pages 611-630, October.
    2. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    3. Bleischwitz, Raimund & Bahn-Walkowiak, Bettina & Irrek, Wolfgang & Schepelmann, Phillip & Schmidt-Bleek, Friedrich & Giljum, Stefan & Lutter, Stephan & Bohunovski, Lisa & Hinterberger, Friedrich & Haw, 2009. "Eco-Innovation - putting the EU on the path to a resource and energy efficient economy," Wuppertal Spezial, Wuppertal Institute for Climate, Environment and Energy, volume 38, number 38.
    4. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    5. Meyer, Bernd & Distelkamp, Martin & Wolter, Marc Ingo, 2007. "Material efficiency and economic-environmental sustainability. Results of simulations for Germany with the model PANTA RHEI," Ecological Economics, Elsevier, vol. 63(1), pages 192-200, June.
    6. David Popp, 2009. "Policies for the Development and Transfer of Eco-Innovations: Lessons from the Literature," OECD Environment Working Papers 10, OECD Publishing.
    7. David Popp, 2002. "Induced Innovation and Energy Prices," American Economic Review, American Economic Association, vol. 92(1), pages 160-180, March.
    8. Philippe Aghion & David Hémous & Reinhilde Veugelers, 2009. "No green growth without innovation," Bruegel Policy Brief 353, Bruegel.
    9. Gerber, Jean-David & Knoepfel, Peter & Nahrath, Stéphane & Varone, Frédéric, 2009. "Institutional Resource Regimes: Towards sustainability through the combination of property-rights theory and policy analysis," Ecological Economics, Elsevier, vol. 68(3), pages 798-809, January.
    10. repec:dau:papers:123456789/5402 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bongers, Anelí & Casas, Pablo, 2022. "Corrigendum to “The circular economy and the optimal recycling rate: A macroeconomic approach” [Volume 199, September 2022, 107504]," Ecological Economics, Elsevier, vol. 201(C).
    2. David Font Vivanco & Serenella Sala & Will McDowall, 2018. "Roadmap to Rebound: How to Address Rebound Effects from Resource Efficiency Policy," Sustainability, MDPI, vol. 10(6), pages 1-17, June.
    3. Grit Ludwig, 2019. "The Role of Law in Transformative Environmental Policies—A Case Study of “Timber in Buildings Construction in Germany”," Sustainability, MDPI, vol. 11(3), pages 1-14, February.
    4. Islam, Md. Monirul & Mahmudul Alam, Md. & Sohag, Kazi, 2025. "Recycling through technology diffusion for circular economy in Europe: A decomposed assessment," Technological Forecasting and Social Change, Elsevier, vol. 214(C).
    5. Tamar Meshulam & David Font‐Vivanco & Vered Blass & Tamar Makov, 2023. "Sharing economy rebound: The case of peer‐to‐peer sharing of food waste," Journal of Industrial Ecology, Yale University, vol. 27(3), pages 882-895, June.
    6. Dominik Wiedenhofer & Marina Fischer-Kowalski, 2015. "Achieving Absolute Decoupling? Comparing Biophysical Scenarios and Macro-economic Modelling Results. WWWforEurope Working Paper No. 86," WIFO Studies, WIFO, number 57895.
    7. Florian Flachenecker, 2015. "Sustainability, Resource Efficiency and Competitiveness. An Assessment of Resource Efficiency Policies in the European Union," Bruges European Economic Research Papers 32, European Economic Studies Department, College of Europe.
    8. Linda Deserno & Ellen Sterk, 2025. "Resource Taxes as an Instrument to Foster Circularity? Analysis of the Effects of Resource Taxation on Circular Economy Progress in Europe," Circular Economy and Sustainability, Springer, vol. 5(2), pages 873-899, April.
    9. Font Vivanco, David & Freire-González, Jaume & Galvin, Ray & Santarius, Tilman & Walnum, Hans Jakob & Makov, Tamar & Sala, Serenella, 2022. "Rebound effect and sustainability science: A review," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 26(4), pages 1543-1563.
    10. Bettina Bahn-Walkowiak & Sören Steger, 2015. "Resource Targets in Europe and Worldwide: An Overview," Resources, MDPI, vol. 4(3), pages 1-24, August.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
    3. B. Merlevede & G. Rayp & S. Van Parys & T. Verbeke, 2011. "Do EU15 countries compete over labour taxes?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/750, Ghent University, Faculty of Economics and Business Administration.
    4. Francisco de Castro Fernández & José Manuel González Mínguez, 2008. "The composition of public finances and long-term growth: a macroeconomic approach," Occasional Papers 0809, Banco de España.
    5. De Laet, Jean-Pierre & Wöhlbier, Florian, 2008. "Tax burden by economic function A comparison for the EU Member States," MPRA Paper 14761, University Library of Munich, Germany.
    6. Mihaila, Nicoleta, 2012. "Influence Of The Social Contributions On The Enterprise Behaviour," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 16(2), pages 189-202.
    7. Raimund Bleischwitz, 2012. "Towards a resource policy—unleashing productivity dynamics and balancing international distortions," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 24(2), pages 135-144, June.
    8. Jan Babecky & Oxana Babetskaia-Kukharchuk & Kamil Galuscak & Dana Hajkova & Jaroslav Hermanek & Tomas Holub & Roman Horvath & Petr Jakubik & Lubos Komarek & Zlatuse Komarkova & Petr Kral & Filip Novot, 2008. "Analyses of the Czech Republic's Current Economic Alignment with the Euro Area 2008," Occasional Publications - Edited Volumes, Czech National Bank, Research and Statistics Department, number as08 edited by Dana Hajkova.
    9. Svetlana Raudonen & Andreas Freytag, 2012. "Determinants of FDI inflows into the Baltic countries: Empirical evidence from a gravity model," Jena Economics Research Papers 2012-060, Friedrich-Schiller-University Jena.
    10. Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012. "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part II)," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 143-162, June.
    11. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    12. Bowen, Alex, 2011. "Raising finance to support developing country action: some economic considerations," LSE Research Online Documents on Economics 37572, London School of Economics and Political Science, LSE Library.
    13. Lourdes Jerez Barroso, 2011. "Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias," Hacienda Pública Española / Review of Public Economics, IEF, vol. 197(2), pages 113-146, June.
    14. European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
    15. Pegels, Anna & Altenburg, Tilman, 2020. "Latecomer development in a “greening” world: Introduction to the Special Issue," World Development, Elsevier, vol. 135(C).
    16. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    17. Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012. "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 203(4), pages 23-56, December.
    18. Doris Prammer, 2011. "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers 29, Directorate General Taxation and Customs Union, European Commission.
    19. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    20. Caroline Dieckhoener & Andreas Peichl, 2009. "Financing Social Security: Simulating Different Welfare State Systems for Germany," SOEPpapers on Multidisciplinary Panel Data Research 180, DIW Berlin, The German Socio-Economic Panel (SOEP).

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • Q32 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - Exhaustible Resources and Economic Development
    • Q38 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - Government Policy (includes OPEC Policy)
    • E27 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Forecasting and Simulation: Models and Applications

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:minecn:v:25:y:2012:i:1:p:29-43. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.