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Requirements and links for reforming the tax system under ecological aspects

Joint report with the German Institute for Economic Research (DIW)

 

The research project was aimed at developing a of a reform profile for the German taxation system, which incorporates both eco-political and traditional reform issues regarding taxation.

 

A main focus is on the theory based adequate derivation of adequate environmental taxes with regard to the model of sustainable development. Furthermore the reform proposals for the current tax system will be evaluated based on a deficit analysis followed by the development of an integrate tax reform package.

 

This proposal will undergo an extensive impact analysis. The technical implementation of the proposed scenario, its integration into the growing financial system and whether the tax burdens are in line with the macroeconomical as well as the redistibutional policy goals. Besides that, disaggregated single effects will be mentioned and in parts analyzed as case studies. Therewith the compatibility of the package concerning the tax burden of some regions, sectors and socioeconomical groups, the impact of price impulses in selected fields as well as the demand of accompanying measures will be discussed.

 

Overall, the study is not primarily aimed at presenting a concrete and directly implementable reform proposal. In fact it deals with the conception of a long-term framework for future tax reforms, which allows other variants and facilitates the gradual political implementation.

 

In cooperation with: Stefan Bach, Martin Gorning, Michael Kohlhaas et al. (DIW)

Auftraggeber The Federal Environment Agency
Bearbeiter Achim Truger, Bodo Linscheidt, Dr. Dieter Ewringmann
Status Completed
Veröffentlichungen
Ökologische Steuerreform : Wie die Steuerpolitik Umwelt und Marktwirtschaft versöhnen kann
DIW ; FiFo;  Red.: Andreas Burger. - Berlin, 1999.
Stefan Bach
Anforderungen an und Anknüpfungspunkte für eine Reform des Steuersystems unter ökologischen Aspekten
Forschungsbericht 101 03 175, neu 296 14 175. / DIW ; FiFo. [Red.: Andreas Burger. Wissenschaftl. Bearb.: Bach, S. ...]. - Berlin, 1999.
Berichte / Umweltbundesamt ; 99,3

Stefan Bach
Steuerreform unter ökologischen Aspekten : Rechtliche Rahmenbedingungen
Texte, Umweltbundesamt, 27/99, Berlin, 1999.
D. Birk, R. Eckhoff
Ökologische Steuerreform : Umwelt- und steuerpolitische Ziele zusammenführen
In: DIW-Wochenbericht, Berlin, 66 (1999), S. 643 - 651.
Stefan Bach, Michael Kohlhaas, Bodo Linscheidt, Achim Truger