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Schwerpunkt: Klimaschutz- und Energierecht ∙ Perspektiven einer klimafreundlichen Reorganisation der Energieversorgung mittels indirekter Verhaltenssteuerung

Benjamin Straßburger

The reduction of greenhouse gas emissions is a key goal both of the German Government’s and the European Commission’s climate policy. In order to reach that goal, energy supply has to be low in carbon dioxide emissions but still affordable. Thus, the implementation of a comprehensive pricing mechanism for carbon can be considered as an imperative need. This article evaluates whether that need should rather be met by expanding the EU emission trading system (EU-ETS) to cover more polluting sectors (especially transport and heating) or by enacting a national, i.e. non-harmonised, tax which applies to carbon dioxide emissions from the non-EU-ETS sectors. Both options are being assessed from a legal and economic perspective.

Dr. jur. Benjamin Straßburger ist wissenschaftlicher Mitarbeiter und Habilitand am Institut für Finanz- und Steuerrecht der Ruprecht-Karls-Universität Heidelberg.


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