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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.
Germany's eco-innovation performance has declined compared to previous reports and scores 123 against 100 of the EU average. It is still quite high with respect to the input side of eco-innovation and relatively good, i.e. above EU average concerning socio-economic and eco- innovative outputs. However, the revised eco-innovation index shows weaknesses in eco-innovation activities and environmental outcomes. All in all, Germany ranks 6 this year.
The Wuppertal Institute for Climate, Environment and Energy and the UNEP/Wuppertal Institute Collaborating Centre on Sustainable Consumption and Production (CSCP) set out to analyse Japanese dematerialisation and resource efficiency strategies within the 3R scope and searched for options of enhancing resource effi ciency strategies, commissioned by the German Federal Environment Agency. A further task of the project was to initiate a policy dialogue including stakeholders, academia, politics and Japanese and European environmental experts. The following paper summarises findings from the analyses, the results of the policy dialogues (Experts Workshop, 6 June 2007 and International Conference, 6 November 2007) and draws conclusions for a potential Japanese-European cooperation on the resource efficiency issue.
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.