The efficiency of energy taxes - the view of practice

From the discussion regarding the policy of environment and climate protection, the slogan 'ecological rearrangement of the tax system' is not more unthinkable. The centre of the different proposals is the introduction of annually increasing general energy taxes. The tax charge is to be compensated by a reduction of the employer's contribution for social insurance in the producing trade and by the disbursement of a - however defined - ecological bonus in the area of private households (for example the German institute for economic research (DIW): Ecological tax reform also solo) with a superficial consideration, the thesis based on the ecological rearrangement has absolutely charme: Through the scheduled increase in price regarding energy sources, stimulations for energy saving and CO2 reductions are created. If this model, however, results in positive allocation effects in the final analysis with regard to the overall economcy and if dismissals can be avoided, reality depend on very complex relations of activity. Therefore, in the following it is attempted to present and to assess elementary relations of activity regarding an energy taxation based on empirical experiences. (orig./UA)