Arbeitspapier
Emission effects of Germany's vehicle taxation: Recent empirical evidence
In 2021, Germany adjusted its vehicle taxation scheme, resulting in a disproportionate increase in the tax burden for vehicles with high carbon emission intensity. This article presents empirical evidence on the impact of Germany's vehicle taxation and its reforms on automobile emissions. To this end, we refer to a series of recent studies by Klier and Linn (2015), Malina (2016), Alberini and Horvath (2021), and Flintz, Frondel, and Horvath (2022) on the reforms of Germany's motor vehicle taxation since 2009, when an emissions-differentiated vehicle tax scheme came into force. The empirical results unanimously indicate that Germany's vehicle taxation does not have the steering effect that is needed to substantially reduce greenhouse gas emissions.
- ISBN
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978-3-96973-143-7
- Language
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Englisch
- Bibliographic citation
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Series: Ruhr Economic Papers ; No. 978
- Classification
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Wirtschaft
Consumer Economics: Empirical Analysis
Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- Subject
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Registration tax
circulation tax
greenhouse gas emissions
- Event
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Geistige Schöpfung
- (who)
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Flintz, Joschka
Frondel, Manuel
Horvath, Marco
Vance, Colin
- Event
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Veröffentlichung
- (who)
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RWI - Leibniz-Institut für Wirtschaftsforschung
- (where)
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Essen
- (when)
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2022
- DOI
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doi:10.4419/96973143
- Handle
- Last update
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10.03.2025, 11:42 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Flintz, Joschka
- Frondel, Manuel
- Horvath, Marco
- Vance, Colin
- RWI - Leibniz-Institut für Wirtschaftsforschung
Time of origin
- 2022