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Umweltsteuern in Österreich: Theorie des Föderalismus und empirische Ergebnisse

Author

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  • Daniela Kletzan-Slamanig

    (WIFO)

  • Margit Schratzenstaller-Altzinger

Abstract

Umweltsteuern gewinnen auch in Österreich zunehmend an Bedeutung. Eine optimale Ausgestaltung umweltbezogener Steuern muss die adäquate Zuweisung der Besteuerungsrechte an die einzelnen föderalen Ebenen berücksichtigen. Gemäß der Theorie des Umweltföderalismus sind Umweltsteuern umso dezentraler anzusiedeln, je geringer u. a. die räumliche Reichweite der betreffenden umweltschädlichen Aktivitäten und die Mobilität der Bemessungsgrundlage sind. Demnach ist für Ressourcen- und Verschmutzungssteuern ein geringer, für Verkehrssteuern ein mittlerer und für Energiesteuern ein hoher Zentralisierungsgrad zu empfehlen. Die Verteilung der Gesetzgebungskompetenz folgt in Österreich weitgehend den theoretischen Empfehlungen. Eine stärkere Dezentralisierung (vom Bund an die Länder) wäre allerdings für verkehrsbezogene Steuern und Abgaben zu erwägen.

Suggested Citation

  • Daniela Kletzan-Slamanig & Margit Schratzenstaller-Altzinger, 2007. "Umweltsteuern in Österreich: Theorie des Föderalismus und empirische Ergebnisse," WIFO Monatsberichte (monthly reports), WIFO, vol. 80(2), pages 145-153, February.
    • Handle: RePEc:wfo:monber:y:2007:i:2:p:145-153
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    References listed on IDEAS

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