Approaches for the further development of Germany’s public finances for the purposes of environmental protection

The project examines the greening of both government revenue and expenditure policies. The focus here is on business exemptions from taxes and fees in the energy sector, a reform of legal and institutional framework conditions towards more ecological fiscal policy, and a reform or phase-out of environmentally harmful subsidies. Within the framework of this project, the Oeko-Institute is responsible in particular for the legal review and for the development of criteria designed for more targeted business exemptions from energy taxes and fees. The measurement of the competitiveness of individual sectors and companies plays a major role here.