Other Taxes

  • Kai Schlegelmilch


Within this chapter all other taxes, meaning they may not be oriented towards environmental solutions are analysed. It reveals a large number of environmentally counteracting fiscal provisions, which often have a much greater importance and also environmental impact than environmental taxes. Fiscal provisions of the sales tax. the personal income tax, the corporate tax and the property tax are examined. Energy related tax rates within the sales tax are at the core of this chapter, since they are the still current substitute for the mineral oil excises to be introduced soon.


Retail Price Motor Fuel Sparkling Wine Budget Revenue Domestic Flight 
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Copyright information

© Springer-Verlag Berlin Heidelberg 1999

Authors and Affiliations

  • Kai Schlegelmilch
    • 1
  1. 1.Wuppertal Institute for Climate, Environment and EnergyWuppertalGermany

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