@article{BahnWalkowiakBleischwitzDistelkampetal.2012,
  author    = {Bahn-Walkowiak, Bettina and Bleischwitz, Raimund and Distelkamp, Martin and Meyer, Mark},
  title     = {Taxing construction minerals : a contribution to a resource-efficient Europe},
  journal   = {Mineral economics},
  volume    = {25},
  number    = {1},
  doi       = {10.1007/s13563-012-0018-9},
  url       = {http://nbn-resolving.de/urn:nbn:de:bsz:wup4-opus-43528},
  pages     = {29 -- 43},
  year      = {2012},
  abstract  = {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.},
  language  = {en}
}