Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/213658 
Authors: 
Year of Publication: 
2018
Citation: 
[Journal:] Wirtschaftsdienst [ISSN:] 1613-978X [Volume:] 98 [Issue:] 6 [Publisher:] Springer [Place:] Heidelberg [Year:] 2018 [Pages:] 411-417
Publisher: 
Springer, Heidelberg
Abstract: 
Die Besteuerung des Straßenverkehrs durch Energie- und Kraftfahrzeugsteuer lässt sich steuersystematisch nicht rechtfertigen: Beide Steuern entsprechen weder dem Leistungsfähigkeits- noch dem Äquivalenzprinzip und stellen auch keine sinnvollen Lenkungssteuern dar. Vor dem Hintergrund des Klimaschutzes ließe sich allerdings die Energiesteuer dann als Lenkungssteuer rechtfertigen, wenn sie in Abhängigkeit von der bei der Verbrennung fossiler Kraftstoffe freiwerdenden Menge an Kohlendioxid erhoben wird. Daher sollte die Kraftfahrzeugsteuer ersatzlos gestrichen und die Energiesteuer zu einer (indirekten) CO2-Steuer umgestaltet werden.
Abstract (Translated): 
Road traffic in Germany is currently subject to two specific taxes: the energy tax on fossil fuels, like diesel or gasoline, and the motor vehicle tax. However, neither can be justifi ed by either the ability to pay principle or by the benefit principle. They cannot be defended as steering taxes either, since they do not provide appropriate incentives to influence behaviour according to the objectives of environmental policy in general and climate policy in particular. Therefore, it is suggested that the motor vehicle tax be abandoned and the energy tax be transformed into a CO2 emissions tax. This would require tax rates on the different fossil fuels to be proportional to their respective carbon contents, which, in turn, implies a considerable rise in the price of diesel relative to that of gasoline. As the international competitiveness of German long haul transport companies would suffer if this reform were implemented nationally, a European approach to the reform of road traffic taxation is desirable.
JEL: 
H23
H25
Q52
Persistent Identifier of the first edition: 
Document Type: 
Article

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