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Das Projekt "Ressourcenpolitik" (PolRess) begleitete die Debatte um die anspruchsvolle Ressourcenpolitik, zu der sich Deutschland verpflichtet hat, aus politikwissenschaftlicher, juristischer und ökonomischer Perspektive und setzte dabei auch selbst Impulse.
Der Abschlussbericht fasst Überlegungen des Projektteams für die Weiterentwicklung der Ressourcenpolitik zusammen. Darin heißt es unter anderem, dass das in der Nachhaltigkeitsstrategie erfasste Ziel der Bundesregierung, die Rohstoffproduktivität bis zum Jahr 2020 gegenüber 1994 zu verdoppeln, wohl nicht ohne drastische Maßnahmen (wie einem Ausstieg aus der Braunkohle) erreicht werden kann. Da das hiesige und derzeitige Niveau der Materialnutzung weder global verallgemeinerbar noch langfristig tragfähig ist, müsste die abiotische Materialnutzung Deutschlands (einschließlich der ungenutzten Entnahmen) um bis zu 80 Prozent bis 2050 reduziert werden.
National policies for resource efficiency and waste management : structures, impacts, and deficits
(2015)
Reforming the EU VAT system to support the transition to a low-carbon and resource efficient economy
(2015)
This chapter discusses the question of ecologically differentiated value added taxes (VAT) as a tool to overcome tax-related cognitive barriers by connecting to an existing tax system. This is elaborated along several aspects: (a) The role indirect of consumption taxes for the economy, (b) the legal issues of the VAT system, (c) the EU harmonization efforts in this context, (d) the distributional implications of value added taxes. Following this, the chapter develops a proposal for a VAT reform (e). To this end, it looks at potential and existing differentiations between sectors, products and services, and product and service groups and turns to those consumption areas that are widely identified as particularly resource and carbon intensive and sets out how a harmonization of the overall system and an ecological differentiation in single consumption areas could be brought together. Potential impacts and effects are briefly discussed (f) and some conclusions are drawn (g). The subject addressed in the chapter is relevant from a policy perspective but mainly descriptive: It does not use innovative qualitative and quantitative tools.
For 20 years, the number of resource policy approaches with direct and indirect relations to raw materials, resource and material efficiency has grown enormously at national and international level. This discussion paper makes an inventory of different political and regulatory approaches that contain a direct or indirect reference to resources such as construction materials, industrial minerals, or metals. They are examined and evaluated regarding foci and resource priorities as well as further categories such as target lines, governance levels, indicators used, integration into wider target systems, specification, and implementation. The aim is to provide an overview of the spectrum of resource objectives in international, European, and national strategies, programs, and initiatives. The closer analysis of raw material targets embedded in the policy programs and legal approaches reveals that most goals lack a time frame and a concrete vision, thus remain at a strategic level. To complement the overview, the state of research in the field of modeling and simulation is briefly discussed. Concluding remarks concerning their relation to the objectives identified and the task of target setting complete the discussion.
In der Kurzanalyse wird die Mehrwertsteuer zunächst im Kanon der Steuerarten eingeordnet und die zentralen Gesetzesgrundlagen für die derzeitige Systematik und Differenzierungsvarianten dargestellt. Es werden ressourcenrelevante Mehrwertsteuer-Eingruppierungen mit Änderungsbedarf aufgezeigt und Vereinfachungen beziehungsweise Angleichungen vorgeschlagen. Die Implementationshürden einer solchen Reform und der sich ergebende Forschungsbedarf werden skizziert.