caa a22 4500 378847716 CHVBK 20180305123315.0 cr unu---uuuuu 161128e200305 xx s 000 0 ger 10.1515/1468-2516.t01-2-00004 doi (NATIONALLICENCE)gruyter-10.1515/1468-2516.t01-2-00004 Die Ökologische Steuerreform in Deutschland - ein umweltpolitisches Feigenblatt [Elektronische Daten] [Christoph Böhringer, Robert Schwager] We assess the design of the recent environmental tax reform in Germany. Based on fundamental welfare economics we argue that extensive tax reductions and rebates in favour of energy-intensive industries, as provided by the tax reform, substantially water down its cost-effectiveness. The environmental tax reform essentially boils down to a fiscally motivated fuel tax. From a political economy perspective the exemptions can be explained by voters' low willingness to pay for the environment and the sectoral concentration of adjustment costs. With respect to green voters, however, the government does not admit that the environmental objective has effectively been abandoned. We conclude that an honest policy should either give up the environmental tax reform frankly or implement it without exemptions . © 2014 by Walter de Gruyter GmbH & Co. Böhringer Christoph Zentrum für Europäische Wirtschaftsforschung, Mannheim aut Schwager Robert Zentrum für Europäische Wirtschaftsforschung, Mannheim aut Perspektiven der Wirtschaftspolitik De Gruyter 4/2(2003-05), 211-222 1465-6493 4:2<211 2003 4 pwp https://doi.org/10.1515/1468-2516.t01-2-00004 text/html Onlinezugriff via DOI 1 research article jats NATIONALLICENCE 856 40 https://doi.org/10.1515/1468-2516.t01-2-00004 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Böhringer Christoph Zentrum für Europäische Wirtschaftsforschung, Mannheim aut NATIONALLICENCE 700 1- Schwager Robert Zentrum für Europäische Wirtschaftsforschung, Mannheim aut NATIONALLICENCE 773 0- Perspektiven der Wirtschaftspolitik De Gruyter 4/2(2003-05), 211-222 1465-6493 4:2<211 2003 4 pwp CC0 http://creativecommons.org/publicdomain/zero/1.0 nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-gruyter