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Taxing construction minerals : a contribution to a resource-efficient Europe

  • 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 andThis 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.show moreshow less

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Metadaten
Document Type:Peer-Reviewed Article
Author:Bettina Bahn-Walkowiak, Raimund Bleischwitz, Martin Distelkamp, Mark Meyer
URN (citable link):https://nbn-resolving.org/urn:nbn:de:bsz:wup4-opus-43528
Year of Publication:2012
Language:English
Source Title (English):Mineral economics
DOI:https://doi.org/10.1007/s13563-012-0018-9
Volume:25
Issue:1
First Page:29
Last Page:43
Release Date:2012/06/06
Dewey Decimal Classification:330 Wirtschaft
Licence:License LogoIn Copyright - Urheberrechtlich geschützt