Environmental Taxes in Austria – Theory of Federalism and Empirical Results
The taxation of environmentally harmful inputs and activities is one of the most important environment-policy instruments, which is gaining in importance also in Austria considering the current share of environment-related taxes in the total tax revenue. According to a system of classification developed by the OECD and the EU, environmental taxes include taxes on energy, transport, environmental pollution and natural resources. To optimise the system of environment-related taxation, adequate allocation to the individual government levels is essential. Based on the general theory of fiscal federalism, relevant indications can be derived from the theory of environmental federalism, which deals especially with the distribution of competences in the field of environmental policy within the framework of federal structures.
Volume (Year): 80 (2007)
Issue (Month): 2 (February)
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