IDEAS home Printed from https://ideas.repec.org/b/wfo/wstudy/60998.html
   My bibliography  Save this book

CATs – Options and Considerations for a Carbon Tax in Austria. Policy Brief

Author

Listed:
  • Claudia Kettner-Marx
  • Mathias Kirchner

    (WIFO)

  • Daniela Kletzan-Slamanig

    (WIFO)

  • Mark Sommer

    (WIFO)

  • Kurt Kratena

    (Austrian Institute of Economic Research)

  • Stefan E. Weishaar
  • Irene Burgers

    (University of Groningen)

Abstract

The CATs project focused on carbon taxes as a policy instrument for achieving emission reductions particularly in sectors not covered by the EU Emission Trading Scheme (EU ETS). Based on a systematic review of carbon taxes in EU member countries and a qualitative assessment of the implementation barriers and success factors in frontrunner countries a model-based analysis of the effects of various carbon tax scenarios for Austria was performed. Policy recommendations were developed for Austria and the EU. The project results suggest that carefully designed CO2 tax schemes can play an important part in achieving greenhouse gas emission targets for non-ETS sectors in Austria with potentially positive distributive and macroeconomic impacts.

Suggested Citation

  • Claudia Kettner-Marx & Mathias Kirchner & Daniela Kletzan-Slamanig & Mark Sommer & Kurt Kratena & Stefan E. Weishaar & Irene Burgers, 2018. "CATs – Options and Considerations for a Carbon Tax in Austria. Policy Brief," WIFO Studies, WIFO, number 60998, April.
  • Handle: RePEc:wfo:wstudy:60998
    as

    Download full text from publisher

    File URL: https://www.wifo.ac.at/wwa/pubid/60998
    File Function: abstract
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. European Commission, 2015. "Tax reforms in EU Member States - 2015 Report," Taxation Papers 58, Directorate General Taxation and Customs Union, European Commission.
    2. Mathias Kirchner & Mark Sommer & Claudia Kettner-Marx & Daniela Kletzan-Slamanig & Katharina Köberl & Kurt Kratena, 2018. "CO2 Tax Scenarios for Austria. Impacts on Household Income Groups, CO2 Emissions, and the Economy," WIFO Working Papers 558, WIFO.
    3. Claudia Kettner-Marx & Daniela Kletzan-Slamanig, 2018. "Energy and Carbon Taxes in the EU. Empirical Evidence with Focus on the Transport Sector," WIFO Working Papers 555, WIFO.
    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. Claudia Kettner-Marx & Daniela Kletzan-Slamanig & Mathias Kirchner & Mark Sommer & Kurt Kratena & Stefan E. Weishaar & Irene Burgers, 2018. "CATs – Carbon Taxes in Austria. Implementation Issues and Impacts," WIFO Studies, WIFO, number 61185, April.
    2. Berger, Johannes & Köppl-Turyna, Monika & Strohner, Ludwig, 2021. "Analyse der CO2-Abgaben im internationalen Vergleich inklusive Maßnahmen und Handlungsspielräume zur Vermeidung der Verlagerung von CO2-Emissionen," Policy Notes 48, EcoAustria – Institute for Economic Research.

    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. Claudia Kettner-Marx & Daniela Kletzan-Slamanig & Mathias Kirchner & Mark Sommer & Kurt Kratena & Stefan E. Weishaar & Irene Burgers, 2018. "CATs – Carbon Taxes in Austria. Implementation Issues and Impacts," WIFO Studies, WIFO, number 61185, April.
    2. Claudia Kettner-Marx & Daniela Kletzan-Slamanig, 2018. "Carbon Taxes from an Economic Perspective," WIFO Working Papers 554, WIFO.
    3. Fritzsche, Carolin & Vandrei, Lars, 2019. "The German real estate transfer tax: Evidence for single-family home transactions," Regional Science and Urban Economics, Elsevier, vol. 74(C), pages 131-143.
    4. Stephan Schulmeister, 2020. "Fixing long-term price paths for fossil energy: the optimal incentive for limiting global warming," ICAE Working Papers 112, Johannes Kepler University, Institute for Comprehensive Analysis of the Economy.
    5. Bielecki, Marcin & Stähler, Nikolai, 2022. "Labor Tax Reductions In Europe: The Role Of Property Taxation," Macroeconomic Dynamics, Cambridge University Press, vol. 26(2), pages 419-451, March.
    6. Petkova, Kunka & Weichenrieder, Alfons, 2017. "Price and Quantity Effects of the German Real Estate Transfer Tax," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168305, Verein für Socialpolitik / German Economic Association.
    7. Mark Sommer & Kurt Kratena, 2020. "Consumption and production-based CO2 pricing policies: macroeconomic trade-offs and carbon leakage," Economic Systems Research, Taylor & Francis Journals, vol. 32(1), pages 29-57, January.
    8. Rainer Niemann & Ulrich Schreiber, 2020. "Herausforderungen und Entwicklungsperspektiven des Steuersystems [Challenges and Development Perspectives of the Tax System]," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 1-48, March.
    9. Franziska Bremus & Jeremias Huber, 2016. "Corporate Taxation, Leverage, and Macroeconomic Stability," DIW Roundup: Politik im Fokus 93, DIW Berlin, German Institute for Economic Research.
    10. Serena Fatica & Doris Prammer, 2018. "Housing and the Tax System: How Large Are the Distortions in the Euro Area?," Fiscal Studies, John Wiley & Sons, vol. 39(2), pages 299-342, June.
    11. Serena Fatica & Wouter Heynderickx & Andrea Pagano, 2020. "Banks, Debt And Risk: Assessing The Spillovers Of Corporate Taxes," Economic Inquiry, Western Economic Association International, vol. 58(2), pages 1023-1044, April.
    12. Stähler, Nikolai, 2019. "Who benefits from using property taxes to finance a labor tax wedge reduction?," Journal of Housing Economics, Elsevier, vol. 46(C).
    13. Agustin Redonda, 2016. "Tax Expenditures and Sustainability. An Overview," Discussion Notes 1603, Council on Economic Policies.
    14. Schlegelmilch, Kai & Cottrell, Jacqueline & Runkel, Matthias & Mahler, Alexander, 2016. "Environmental tax reform in developing, emerging and transition economies," IDOS Studies, German Institute of Development and Sustainability (IDOS), volume 93, number 93.
    15. Karimu, Amin & Bali Swain, Ranjula, 2023. "Implication of electricity taxes and levies on sustainable development goals in the European Union," Energy Policy, Elsevier, vol. 177(C).
    16. Avgousti, Aris & Caprioli, Francesco & Caracciolo, Giacomo & Cochard, Marion & Dallari, Pietro & Delgado-Téllez, Mar & Domingues, João & Ferdinandusse, Marien & Filip, Daniela & Nerlich, Carolin & Pra, 2023. "The climate change challenge and fiscal instruments and policies in the EU," Occasional Paper Series 315, European Central Bank.
    17. Álvaro Pina, 2016. "Making public finances more growth and equity-friendly in the euro area," OECD Economics Department Working Papers 1316, OECD Publishing.
    18. Stefan E. Weishaar, 2018. "Carbon Taxes at EU Level. Introduction Issues and Barriers," WIFO Working Papers 556, WIFO.
    19. Fabian ten Kate & Petros Milionis, 2019. "Is capital taxation always harmful for economic growth?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 758-805, August.
    20. Drudi, Francesco & Moench, Emanuel & Holthausen, Cornelia & Weber, Pierre-François & Ferrucci, Gianluigi & Setzer, Ralph & Adao, Bernardino & Dées, Stéphane & Alogoskoufis, Spyros & Téllez, Mar Delgad, 2021. "Climate change and monetary policy in the euro area," Occasional Paper Series 271, European Central Bank.

    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:wfo:wstudy:60998. 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: Florian Mayr (email available below). General contact details of provider: https://edirc.repec.org/data/wifooat.html .

    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.