Ecological financial reform: product-related incentives as drivers for environmentally friendly production and consumption

In the project, feasible proposals for an environmentally oriented refinement of the tax and contribution system are worked out and their effects are analysed. The focus is on product-related taxes and levies with two focal points: 1. environmentally oriented reform proposals for VAT and 2. the introduction of new or further development of existing special excise duties or taxes. Concrete proposals or proposed changes are developed in each case and analysed quantitatively as far as possible through model calculations with regard to their ecological, fiscal, economic and social effects which arise when these proposals are implemented.