Fiscal framework conditions for post-fossil mobility

The aim of the project was to develop coherent proposals for the further development of  taxes, levies, charges and subsidies on the basis of a discussion of instruments both up to the year 2030 and for the period up to 2050, and to examine their political feasibility. The main impact levels of the tax and levy system were taken into account: Vehicle purchase, vehicle ownership, vehicle use, and infrastructure use. In addition to meeting the climate protection targets, the special challenge of keeping government revenues constant in the medium and long term, meeting the (European) legal requirements, and making the fiscal and economic instruments as socially just as possible were taken into account - all prerequisites for political communicability and thus practical implementation. Since the transport and energy sectors will interact more and more by 2050 due to the increasing share of electromobility, questions of sector coupling were additionally addressed. The analyses include modeling with the tool TEMPS as well as specific economic and legal analysis of the individual instruments examined.