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Umwelt-, Beschäftigungs- und Wohlfahrtswirkungen einer ökologischen Steuerreform: eine dynamische Simulationsanalyse unter besonderer Berücksichtigung der Anpassungsprozesse im Übergang

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  • Kitterer, Wolfgang
  • Braun, Stefan

Abstract

An Hand eines OLG-Modells vom Auerbach-Kotlikoff-Typ werden in dieser Arbeit die gesamtwirtschaftlichen Wirkungen einer ökologischen Steuerreform untersucht. Das Aufkommen aus einer indirekten Steuer auf den Umweltverbrauch wird zur Senkung der Beiträge zur Sozialversicherung verwendet. Es wird gezeigt, daß in der langen Frist zwar Wohlfahrtsverbesserungen zu erzielen sind, daß aber sowohl die Lenkungs- als auch die Beschäftigungswirkungen der Ökosteuerreform bescheiden sind. Im Rahmen einer dynamischen Simulationsanalyse werden insbesondere die Anpassungsprozesse im Übergang analysiert. Da in der kurzen Frist Wohlfahrtsverluste entstehen, wird überprüft, mit Hilfe welcher finanzpolitischer Maßnahmen pareto-optimale Übergänge erzeugt werden können. In einem Anhang wird die Maximierung einer genesteten Nutzenfunktion ausführlich dargestellt.

Suggested Citation

  • Kitterer, Wolfgang & Braun, Stefan, 2000. "Umwelt-, Beschäftigungs- und Wohlfahrtswirkungen einer ökologischen Steuerreform: eine dynamische Simulationsanalyse unter besonderer Berücksichtigung der Anpassungsprozesse im Übergang," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 00-2, University of Cologne, FiFo Institute for Public Economics.
  • Handle: RePEc:zbw:uoccpe:5138
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
    • Q2 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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