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Zur Besteuerung von Kohlendioxyd in Deutschland und Europa

Author

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  • Rigmar Osterkamp

Abstract

Aus ökonomisch-ökologischer Sicht sollte die steuerliche Belastung eines Schadstoffes nicht nur fühlbar, sondern auch gleichmäßig sein. Deshalb sollte die Höhe der Steuer, die auf einer Tonne CO2 lastet, unabhängig von dem Energieträger sein, der das CO2 freisetzt. In Deutschland kann von einer gleichmäßigen CO2-Besteuerung nicht gesprochen werden. Allerdings wird sich die Unterschiedlichkeit der Besteuerung nach verwirklichter Ökosteuerreform verringern.

Suggested Citation

  • Rigmar Osterkamp, 2001. "Zur Besteuerung von Kohlendioxyd in Deutschland und Europa," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 54(04), pages 50-57, October.
    • Handle: RePEc:ces:ifosdt:v:54:y:2001:i:04:p:50-57
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    File URL: https://www.ifo.de/DocDL/ifosd_2001_4_6.pdf
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    References listed on IDEAS

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    1. Stefan Bach & Michael Kohlhaas, 1999. "Nur zaghafter Einstieg in die ökologische Steuerreform," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 66(36), pages 652-658.
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    Citations

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    Cited by:

    1. Johann Wackerbauer, 2003. "Emissionshandel mit Treibhausgasen in der Europäischen Union," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 56(08), pages 22-30, April.
    2. Johann Wackerbauer, 2003. "Emissions Trading with Greenhouse Gases in the European Union," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 16, September.
    3. Dombrowski, Martin & Drewes, Michael & Fischer, Hans-Jörg & Hundt, Irina & Lange, Jessica & Mohaupt, Anja & Voit, Ann-Katrin, 2022. "Untersuchungen zur Nachhaltigkeit im Rechnungswesen und Steuerrecht," KCAT Schriftenreihe, KCAT KompetenzCentrum für Accounting & Taxation, FOM Hochschule für Oekonomie & Management, volume 1, number 1 edited by FOM Hochschule für Oekonomie & Management, KCAT KompetenzCentrum für Accounting & Taxation.
    4. A. Denny Ellerman & Nick Johnstone & Friedrich Schneider & Alexander F. Wagner & Juan-Pablo Montero & Johann Wackerbauer, 2003. "Tradable Permits," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 4(1), pages 3-32, October.
    5. A. Denny Ellerman & Nick Johnstone & Friedrich Schneider & Alexander F. Wagner & Juan-Pablo Montero & Johann Wackerbauer, 2003. "Tradable Permits," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 4(01), pages 3-32, October.

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    1. Martin Grub, 2000. "Verteilungswirkungen der ökologischen Steuerreform auf private Haushalte: eine empirische Analyse," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 69(1), pages 17-37.

    More about this item

    Keywords

    Deutschland; Europa; CO2-Steuer; Klimaschutz; Ökosteuer;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • Q20 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - General

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