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

In this project, Öko-Institut, in collaboration with FÖS and FFU Berlin, develops feasible proposals for an environmentally oriented refinement of the tax and contribution system and analyzes their effects. The focus is on product-related taxes and levies with two focal points:

  • Environmentally oriented reform proposals for VAT
  • 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 analyzed 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.