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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.
In the past few decades, geochemically scarce metals have
become increasingly relevant for emerging technologies in
domains such as energy supply and storage, information and
communication, lighting or transportation, which are regarded as
cornerstones in the transition towards a sustainable post-fossil
society. Accordingly, the supply risks of scarce metals and possible
interventions towards their more sustainable use have been
subject to an intense debate in recent studies. In this article, we
integrate proposed intervention options into a generic life cycle
framework, taking into account issues related to knowledge
provision and to the institutional setting. As a result, we obtain
a landscape of intervention fields that will have to be further
specified to more specific intervention profiles for scarce metals
or metals families. The envisioned profiles are expected to have
the potential to reduce action contingency and to contribute to
meeting the sustainability claims often associated with emerging
technol ogies.