Taxing construction minerals: a contribution to a resource-efficient Europe
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
Volume (Year): 25 (2012)
Issue (Month): 1 (July)
|Contact details of provider:|| Web page: http://www.springer.com/economics/journal/13563 |
|Order Information:||Web: http://link.springer.de/orders.htm|
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- David Popp, 2002. "Induced Innovation and Energy Prices," American Economic Review, American Economic Association, vol. 92(1), pages 160-180, March.
- 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.
- Bleischwitz, Raimund, 2009.
"Eco-innovation - putting the EU on the path to a resource and energy efficient economy,"
19939, University Library of Munich, Germany.
- 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.
- 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.
- F. Barigozzi & B. Villeneuve, 2004. "The signaling effect of tax policy," Working Papers 500, Dipartimento Scienze Economiche, Universita' di Bologna.
- Barigozzi, Francesca & Villeneuve, Bertrand, 2006. "The signaling effect of tax policy," Economics Papers from University Paris Dauphine 123456789/5402, Paris Dauphine University.
- Philippe Aghion & Reinhilde Veugelers & David Hemous, 2009. "No Green Growth Without Innovation," Policy Briefs 353, Bruegel.
- European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
- 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.
- European Commission DG Taxation and Customs Union, 2009. "Taxes in Europe Database," Taxes in Europe Database 0001, Directorate General Taxation and Customs Union, European Commission, revised Jun 2012.
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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Guenther Eichhorn)or (Christopher F Baum)
If references are entirely missing, you can add them using this form.