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dc.contributor.authorKohlhaas, Michaelen_US
dc.date.accessioned2009-01-28T15:39:16Z-
dc.date.available2009-01-28T15:39:16Z-
dc.date.issued2003en_US
dc.identifier.urihttp://hdl.handle.net/10419/18085-
dc.description.abstractEnvironmental taxation very often comprises special provisions for parts of the business sector in order to attenuate effects on competitiveness of emissionintensive activities. This paper discusses motives, alternative designs and criteria for the evaluation of such safeguards and analyzes if such provisions can reconcile environmental and economic objectives. It looks at theoretical aspects as well as practical issues of implementation and evaluates special provisions that have been discussed or implemented in the framework of the environmental tax reform (ETR) introduced in Germany in 1999. This reform is characterized by two features: Firstly, it aims at the reduction of greenhouse gases and thus at a global environmental problem. Secondly, environmental taxes are embedded in the framework of a revenue-neutral tax reform, where the additional tax revenue is recycled to the tax payers by a reduction of social security contributions. The reform should finance ?non-insurance-related benefits? of the pension insurance system in order to reduce labor costs and spur employment.en_US
dc.language.isoengen_US
dc.publisherDeutsches Institut für Wirtschaftsforschung (DIW) Berlinen_US
dc.relation.ispartofseriesDIW-Diskussionspapiere 349en_US
dc.subject.jelH23en_US
dc.subject.jelQ28en_US
dc.subject.ddc330en_US
dc.subject.keywordenvironmental taxesen_US
dc.subject.keywordcompetitivenessen_US
dc.subject.keywordtax shiften_US
dc.subject.stwÖkosteueren_US
dc.subject.stwSteuerreformen_US
dc.subject.stwEnergiesteueren_US
dc.subject.stwSteuerbegünstigungen_US
dc.subject.stwVerarbeitendes Gewerbeen_US
dc.subject.stwSteuerbelastungen_US
dc.subject.stwInternationaler Wettbewerben_US
dc.subject.stwDeutschlanden_US
dc.titleEnergy taxation and competitiveness: Special provisions for business in Germany's environmental tax reformen_US
dc.typeWorking Paperen_US
dc.identifier.ppn371862302en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
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