On the emissions-inequality trade-off in energy taxation : evidence on the German car fuel tax

Dragana Nikodinoska and Carsten Schröder

By using estimates from an Almost Ideal Demand System (AIDS), we investigate how the German energy tax on car fuels changes the private households-CO2 emissions, living standards, and post-tax income distribution. Our results show that the tax implies a trade-off between the aim to reduce emissions and vertical equity, which refers to the idea that people with a greater ability to pay taxes should pay more.

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Year of publication:	2015
Authors:	Nikodinoska, Dragana ; Schröder, Carsten
Publisher:	Berlin : Freie Univ. Berlin, FB Wirtschaftswissenschaft
Subject:	energy taxes \| environmental taxes \| energy demand \| emissions \| tax incidence \| redistribution \| inequality \| Energiesteuer \| Energy tax \| Deutschland \| Germany \| Ökosteuer \| Environmental tax \| Steuerwirkung \| Tax effects \| Mineralölsteuer \| Fuel tax \| Energiekonsum \| Energy consumption \| Umweltabgabe \| Environmental charge \| Treibhausgas-Emissionen \| Greenhouse gas emissions \| Steuerinzidenz \| Tax incidence \| Umverteilung \| Redistribution

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Extent:	Online-Ressource (40 S.) graph. Darst.
Series:	Discussion paper. - Berlin : Freie Universität Berlin, ZDB-ID 2921112-8. - Vol. 2015/6
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	English
Notes:	Systemvoraussetzungen: Acrobat Reader
Other identifiers:	hdl:10419/107430 [Handle]
Classification:	C31 - Cross-Sectional Models; Spatial Models ; D12 - Consumer Economics: Empirical Analysis ; D63 - Equity, Justice, Inequality, and Other Normative Criteria and Measurement ; H22 - Incidence ; H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies ; I3 - Welfare and Poverty ; K32 - Environmental, Health, and Safety Law ; Q21 - Demand and Supply
Source:	ECONIS - Online Catalogue of the ZBW

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