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.
Against the background of the question which role tax based instruments have to play in policy mixes to counteract the unbroken growth trend of global resource use, this chapter initially describes how the insights from a country comparative study on national resource policy frameworks could be linked to instruments for the internalisation of external environmental costs on a European scale. On the basis of a project specific but substantiated resource use vision and potential governance principles for three transition processes to reach the goals, the tax concepts are subsequently connected to simulation scenarios in order to illustrate the resource impacts that could be achieved by those policy reforms. Conclusively, barriers to such fundamental changes of framework conditions are briefly reflected upon and some conclusions are drawn.
Kreislaufwirtschaft beschreibt ein Konzept, bei dem Abfall und Verschmutzung nicht per se im Wirtschaftsdesign vorausgesetzt werden. Sie greift damit die Ursachen der derzeit global dringlichsten Querschnittsthemen nachhaltiger Entwicklung mit dem Ziel auf, verantwortungsvoll mit Ressourcen, Wertstoffen, Produkten und der Umwelt umzugehen. Entstehen soll damit eine Welt, in der kein Müll produziert wird. Das Konzept verfolgt dabei einen multidimensionalen Ansatz und umfasst alle Wirtschaftsbereiche - von der Ressourcengewinnung über die Produktion, die Lagerung und den Konsum bis hin zur Entsorgung beziehungsweise zum Recycling. Mithilfe der Kreislaufwirtschaft können multiple Nachhaltigkeitsziele der Agenda 2030 schneller erreicht werden, weshalb sie als ein zentraler Baustein nachhaltiger Entwicklung gilt.
Wissen stärkt die Region
(2013)
Die schnelle und umfassende Emissionsminderung in der Energie- und Kreislaufwirtschaft ist der Schlüssel für die Begrenzung der Erderwärmung auf unter 2 °C. In Deutschland werden entsprechende Politiken seit den 1990er-Jahren verfolgt, allerdings erst in jüngster Vergangenheit mit dem notwendigen Nachdruck und der notwendigen Orientierung hin zu mehr Marktmechanismen. Wesentliche Handlungsfelder sind Energieeinsparung und erhöhte Energieeffizienz, Umstieg auf erneuerbare Energien, Bepreisung von Klimagasen sowie eine Reduzierung und Schließung der Stoffkreisläufe. In allen Handlungsfeldern sind Grundlagen geschaffen, es bleibt jedoch der Großteil des Weges noch zu gehen, um Klimaneutralität zu erreichen. Für einen schnellen Fortschritt spielen neben der Überwindung der technischen, ökonomischen und organisatorischen Herausforderungen auch Verteilungsfragen und die Einbettung in internationale Maßnahmen eine zunehmende Rolle.
Umweltbildung auf und durch Sportgroßveranstaltungen : Sportevents als Arena der Umweltbildung
(2007)
Rohstoffe
(2016)
This chapter addresses material leakage as a major problem of international open markets for used goods, in particular for used vehicles. It develops elements of an international metal covenant that should allow for a more sustainable management of global material flows in that area. The arguments in favour of such a proposal are as follows: Any regulation should actively seek for industry participation, taking advantage of business interest in supplying a sufficient amount of materials while lowering materials cost. It should also address public issues such as sustainability of recycling and waste. A first section analyses contracts as a tool to overcome knowledge problems that occur when many actors are involved. A second short section gives empirical evidence for material leakage in the case of used vehicles from Germany. A third section develops elements of an international metal covenant. A fourth section analyses potential impacts and discusses legal and institutional issues. Finally, some conclusions are drawn.
While secondary plastics arising at the manufacturing and processing phases are recycled to the production process in large measure due to its high purity, the market share of secondary plastics remains low and recycling is often dominated by thermal recovery. Energetic recovery of plastics in waste electrical and electronic equipment (WEEE) has been dominating for a long time. At the same time reuse of WEEE is not well developed at EU level; with few exceptions at Member State level. Against this background we want to discuss in this book chapter several policy instruments that aim to increase the reuse of WEEE as well as the use of secondary plastics in electrical and electronic equipment. Taking the case study of Germany we evaluate instruments theoretical quantity effects and their feasibility. In reality, instruments are often weak and scattered implemented. To identify a policy mix without the risk of creating expensive policies with the potential for inefficient outcomes, we make two complementary conceptual proposes, which first open up perspectives for possible synergies of instruments and second allow an integrated understanding of the regional context in which instruments are implemented. The discussion of the case study of promoting reuse within this framework makes clear, that such an integrated understanding is the basis for any appropriate, targeted and efficient stimulation and bridges the gap between theoretical policy formulation and practically implementation.