Article in Journal
CO2 taxation in Germany and Europe
Rigmar Osterkamp
ifo Institut für Wirtschaftsforschung, München, 2001
in: ifo Schnelldienst, 2001, 54, Nr. 04, 50-57
ifo Institut für Wirtschaftsforschung, München, 2001
in: ifo Schnelldienst, 2001, 54, Nr. 04, 50-57
![](https://www.ifo.de/DocImg/ifosd_2001_4_6.jpg?c=1689237047)
From an economic and ecological perspective, taxation on harmful substances should not only be perceptible but also evenly spread. For this reason the amount of tax placed on a tonne of CO2 should be independent of the energy source that releases CO2. Germany presently has no system of uniform CO2 taxation. This lack of uniformity will be reduced, however, with the ecological tax reform.
JEL Classification: H200,Q200
Included in
Journal (Complete Issue)
ifo Schnelldienst 04/2001
ifo Institut für Wirtschaftsforschung, München, 2001