TY  - JOUR
U1  - Zeitschriftenartikel, wissenschaftlich - begutachtet (reviewed)
A1  - Bahn-Walkowiak, Bettina
A1  - Bleischwitz, Raimund
A1  - Distelkamp, Martin
A1  - Meyer, Mark
T1  - Taxing construction minerals : a contribution to a resource-efficient Europe
N2  - This paper focuses on market incentives by the introduction of a construction minerals tax as an example of a resource tax. Currently, various European countries levy taxes or duties on primary construction materials, but a harmonisation of the taxation is not planned. Provided the tax rate has a perceptible price effect, the taxation of a resource can foster a demand management or the reduction of the raw material consumption and the governance of side and secondary effects. A construction minerals tax can target the stimulation of demand for secondary raw materials and recycled products, and - because the reuse of construction and demolition waste has technical limits - a stronger emphasis on the conservation of buildings and infrastructures. This has positive effects on the environment and the innovation efforts and it helps to internalise externalities. Germany, used as a case study in this paper, does not raise any taxes on other raw materials than energy sources at the federal level. For this reason, potential impacts of the introduction of a construction minerals tax will be explored and the results of a simulation will be provided.
T2  - Mineral economics
VL  - 25
Y1  - 2012
UN  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:bsz:wup4-opus-43528
U6  - https://dx.doi.org/10.1007/s13563-012-0018-9
DO  - https://dx.doi.org/10.1007/s13563-012-0018-9
IS  - 1
SP  - 29
EP  - 43
ER  -