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Introduction of energy taxation in the Federal Republic of Germany

The report on the design of an energy tax system was commissioned by the Hessian Ministry of Environment in 1995 and was the result of a constructive discussion in a departmental working group for "initiative Federal energy tax" within the ministry. The aim was to develop a foundation for an initiative, which was under consideration in the federal state during that time, to introduce an energy tax in Germany.


The report focusses on the theoretical and empirical justification for individual design options - e.g. CO2 versus energy tax, funding of social security system versus a reduction of corporate taxation - to examine and develop solutions for the technical implementation of certain tax targets. New ideas have been developed among other for two politically sensitive target areas, the alleviation of the burden on energy intensive industries and the establishment of a European law compliant primary energy taxation.


One outcome of the investigation is the limited and rather weak scientific basis for the implementation of environmental tax concepts and a detailed design. Thus there are substantial valuation margins and a rigorous adherence to specific, from economic theory required design forms – e.g. to the "pure CO2 output" - is not justified.

Auftraggeber Ministry of Environment, Energy, Youth, Family and Health of the State of Hesse
Bearbeiter Achim Truger, Bodo Linscheidt, Dr. Dieter Ewringmann
Status Completed
Nationale Energiebesteuerung: Ausgestaltung und Aufkommensverwendung
Finanzwissenschaftliche Diskussionsbeiträge, Nr. 96-1, Köln, 1996.

Dr. Dieter Ewringmann, Bodo Linscheidt, Achim Truger