search query: @indexterm taxation / total: 1872
reference: 570 / 1872
| Author: | Scholz, C. M. |
| Title: | Ökologische Stuerreformen in Europa. Eine kritische Bestandsaufnahme |
| Journal: | Weltwirtschaft
1999 : HEFT 3, p. 368-390 |
| Index terms: | Environment Taxation Europe |
| Language: | ger |
| Abstract: | The paper develops some of the essential characteristics of efficient CO2-taxes. It also analyzes whether CO2-taxes in Europe fulfill these characteristics. In contrast to Germany, Dutch and Scandinavian CO2-taxes use CO2-emissions of energy sources as tax base, however with many exemptions. (Original in German) |
SCIMA