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Lenkungssteuern und Lenkungsabgaben: Ein Diskurs zur Leistungsfähigkeit abgabenrechtlicher Regelungen

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  • Ewringmann, Dieter
  • Mackscheidt, Klaus

Abstract

In diesem Aufsatz blicken wir auf einige Formen und Aspekte lenkender Finanzpolitik und beschäftigen uns vorrangig mit Wirkungen von lenkenden CO2-Steuern bzw. von CO2-Abgaben, mit ihrer Eignung zur allokativen Lenkung und der geeigneten Form ihrer Institutionalisierung. Dabei prüfen wir vor allem Argumente für eine besondere zweckgebundene Verwendung der aus den Zwangsabgaben resultierenden Einnahmen.

Suggested Citation

  • Ewringmann, Dieter & Mackscheidt, Klaus, 2022. "Lenkungssteuern und Lenkungsabgaben: Ein Diskurs zur Leistungsfähigkeit abgabenrechtlicher Regelungen," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 22-3, University of Cologne, FiFo Institute for Public Economics.
    • Handle: RePEc:zbw:uoccpe:223
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    References listed on IDEAS

    as
    1. Stefan E. Weishaar, 2018. "Introducing Carbon Taxes at Member State Level. Issues and Barriers," WIFO Working Papers 557, WIFO.
    2. Andrea Dertinger & Wolf-Peter Schill, 2019. "Ansätze zur Umgestaltung von Abgaben und Umlagen auf Strom sowie Heiz- und Kraftstoffe," DIW Roundup: Politik im Fokus 127, DIW Berlin, German Institute for Economic Research.
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