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
978-3-96973-143-7
Language
Englisch

Bibliographic citation
Series: Ruhr Economic Papers ; No. 978

Classification
Wirtschaft
Consumer Economics: Empirical Analysis
Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Subject
Registration tax
circulation tax
greenhouse gas emissions

Event
Geistige Schöpfung
(who)
Flintz, Joschka
Frondel, Manuel
Horvath, Marco
Vance, Colin
Event
Veröffentlichung
(who)
RWI - Leibniz-Institut für Wirtschaftsforschung
(where)
Essen
(when)
2022

DOI
doi:10.4419/96973143
Handle
Last update
10.03.2025, 11:42 AM CET

Data provider

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Object type

  • Arbeitspapier

Associated

  • Flintz, Joschka
  • Frondel, Manuel
  • Horvath, Marco
  • Vance, Colin
  • RWI - Leibniz-Institut für Wirtschaftsforschung

Time of origin

  • 2022

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