• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
  • Skip to footer

Growth in Transition

Initiative

german | english

  • About us
    • Arguments
    • International Initiatives
  • Partners
  • Conferences
    • Conference 2018
    • Conference 2016
    • Conference 2012
    • Conference 2010
  • Publications
    • Publications for Growth in Transition
    • Recommended Reading
  • News
    • News Archive
    • Annual Archive
You are here: Home / News / Aspects of Environmentally Beneficial Tax Incentives

Aspects of Environmentally Beneficial Tax Incentives

4. February 2021

Aspects of Environmentally Beneficial Tax Incentives (c) WIFO

While environmental taxes aim at making environmentally harmful behaviour more costly, the opposite is true for environmentally beneficial tax incentives. Tax incentives imply foregone public revenues to favour less polluting consumption and investment activities in order to achieve environmental policy goals. While there is a large body of theoretical literature on environmental taxes and emissions trading, the theoretical literature on environmentally beneficial tax incentives (as well as direct subsidies) is rather slim. Most of the literature in the field of beneficial tax incentives consists of empirical case studies on concrete tax incentives that have been introduced in individual countries.

The paper provides a review of theoretical and empirical literature addressing the effects of environmentally beneficial tax incentives. Hereby, the review of empirical evidence on the impact of specific tax incentives to reduce greenhouse gas emissions focuses on tax incentives in the transport sector and particularly on those attached to vehicle taxation aiming at supporting the decarbonisation of the car fleet. We also summarise the sparse empirical evidence on tax incentives intended to support the use of public transport, green R&D, and energy efficiency.

Angela Köppl, Margit Schratzenstaller: Aspects of Environmentally Beneficial Tax Incentives. A Literature Review. WIFO Working Papers, 2021, (621), 22 Seiten
Download (pdf)

Primary Sidebar

Search

Follow us

FacebookTwitter

Footer

Growth in Transition

The project “Growth in Transition” intends to trigger a dialogue among institutions and people about how we can shape this transformation process towards sustainability. It also aims at contributing to current EU and international processes and at informing the Austrian public about them (e.g. the EU initiative “Beyond GDP”).

Further information concerning the Initiative "Growth in Transition" and its partners.

Newsletter

The „Growth in Transition“-Newsletter delivers recent informations about growth, prosperity and quality of life. Please be aware, that the Newsletter is in german language.

register now! >

An initiative of BMK
Federal Ministry Republic of Austria Climate Action, Environment, Energy, Mobility, Innovation and Technology

  • Contact
  • Press
  • Privacy Policy
  • Accessibility
  • Imprint

© 2021 · Initiative Growth in Transition