Book contents
- Frontmatter
- Contents
- Acknowledgments
- Introduction
- I WORLD ENERGY ASSESSMENT
- II INTERNATIONAL AGREEMENTS
- III INTERNATIONAL LAW DECLARATIONS AND OTHER SOFT LAW INSTRUMENTS
- IV ACTION PLANS AND MULTILATERAL OPERATION RECOMMENDATIONS
- V SELECT REGIONAL INTERNATIONAL ENERGY AGREEMENTS
- VI SELECT NATIONAL LEGISLATION ILLUSTRATIVE OF SUSTAINABLE ENERGY LAW INNOVATIONS
- Convention of the African Energy Commission
- African Convention on the Conservation of Nature and Natural Resources (1968)
- Integrated Energy Plan for the Republic of South Africa
- The Law on Energy Conservation of the People's Republic of China
- Utility Demand-side Management in China Opportunities and Policy Options: Selected Provisions
- Promotion Law of Renewable Energy Development and Utilization, the People's Republic of China (Draft for Advice)
- Law Concerning the Rational Use of Energy
- Fundamental Policies for Rational Use of Energy
- Enforcement Ordinance for the Law Concerning Rational Use of Energy
- Enforcement Regulations for the Law Concerning Rational Use of Energy
- Act on the Promotion of the Development, Use and Dissemination of New and Renewable Energy
- Energy Efficiency Building Code for Commercial Buildings in Sri Lanka
- Law on the Rational Use of Energy (1997)
- Commission Decision of 23 December 2003 Setting up an Executive Agency, the ‘Intelligent Energy Executive Agency’, to Manage Community Action in the Field of Energy in Application of Council Regulation (EC) No 58/2003
- Directive of the European Parliament and of the Council on the Promotion of Cogeneration Based on a Useful Heat Demand in the Internal Energy Market
- Proposal for a Directive of the European Parliament and of the Council on the Promotion of Cogeneration Based on a Useful Heat Demand in the Internal Energy Market
- Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 Establishing a Scheme for Greenhouse Gas Emission Allowance Trading Within the Community and Amending Council Directive 96/61/EC
- Directive 2001/77/EC of the European Parliament and of the Council of 27 September 2001 on the Promotion of Electricity Produced from Renewable Energy Sources in the Internal Electricity Market
- Explanatory Memorandum and Proposal for a Directive of the European Parliament and of the Council on the Energy Performance of Buildings
- Proposal for a Directive of the European Parliament and of the Council on the Energy Performance of Buildings
- Act on Granting Priority to Renewable Energy Sources (Renewable Energy Sources Act), and Explanatory Memorandum
- Amending the Renewable Energy Sources Act – The Government Draft of 17 December 2003 in Detail
- The Ecological Tax Reform: Introduction, Continuation and Further Development to an Ecological Financial Reform
- Republic of Lithuania Law on Energy 16 May 2002 No. IX-884 Vilnius
- Act of 2 July 1998 Providing Rules in Relation to the Production, Transmission and Supply of Electricity (Electricity Act) [Including all Amendments Pursuant to the Gas Act 26463 and the Electricity Production Sector (Transition) Act 27250]
- Sustainable Energy Act 2003 Chapter 30
- 2003 No. 604 Climate Change Levy: The Climate Change Levy (General) (Amendment) Regulations 2003
- Energy Policy Act of 1992
- Law on Geothermal Energy Concessions Law No. 19.657 Ministry of Mining (Non-Official Translation)
- Index
The Ecological Tax Reform: Introduction, Continuation and Further Development to an Ecological Financial Reform
Published online by Cambridge University Press: 03 May 2010
- Frontmatter
- Contents
- Acknowledgments
- Introduction
- I WORLD ENERGY ASSESSMENT
- II INTERNATIONAL AGREEMENTS
- III INTERNATIONAL LAW DECLARATIONS AND OTHER SOFT LAW INSTRUMENTS
- IV ACTION PLANS AND MULTILATERAL OPERATION RECOMMENDATIONS
- V SELECT REGIONAL INTERNATIONAL ENERGY AGREEMENTS
- VI SELECT NATIONAL LEGISLATION ILLUSTRATIVE OF SUSTAINABLE ENERGY LAW INNOVATIONS
- Convention of the African Energy Commission
- African Convention on the Conservation of Nature and Natural Resources (1968)
- Integrated Energy Plan for the Republic of South Africa
- The Law on Energy Conservation of the People's Republic of China
- Utility Demand-side Management in China Opportunities and Policy Options: Selected Provisions
- Promotion Law of Renewable Energy Development and Utilization, the People's Republic of China (Draft for Advice)
- Law Concerning the Rational Use of Energy
- Fundamental Policies for Rational Use of Energy
- Enforcement Ordinance for the Law Concerning Rational Use of Energy
- Enforcement Regulations for the Law Concerning Rational Use of Energy
- Act on the Promotion of the Development, Use and Dissemination of New and Renewable Energy
- Energy Efficiency Building Code for Commercial Buildings in Sri Lanka
- Law on the Rational Use of Energy (1997)
- Commission Decision of 23 December 2003 Setting up an Executive Agency, the ‘Intelligent Energy Executive Agency’, to Manage Community Action in the Field of Energy in Application of Council Regulation (EC) No 58/2003
- Directive of the European Parliament and of the Council on the Promotion of Cogeneration Based on a Useful Heat Demand in the Internal Energy Market
- Proposal for a Directive of the European Parliament and of the Council on the Promotion of Cogeneration Based on a Useful Heat Demand in the Internal Energy Market
- Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 Establishing a Scheme for Greenhouse Gas Emission Allowance Trading Within the Community and Amending Council Directive 96/61/EC
- Directive 2001/77/EC of the European Parliament and of the Council of 27 September 2001 on the Promotion of Electricity Produced from Renewable Energy Sources in the Internal Electricity Market
- Explanatory Memorandum and Proposal for a Directive of the European Parliament and of the Council on the Energy Performance of Buildings
- Proposal for a Directive of the European Parliament and of the Council on the Energy Performance of Buildings
- Act on Granting Priority to Renewable Energy Sources (Renewable Energy Sources Act), and Explanatory Memorandum
- Amending the Renewable Energy Sources Act – The Government Draft of 17 December 2003 in Detail
- The Ecological Tax Reform: Introduction, Continuation and Further Development to an Ecological Financial Reform
- Republic of Lithuania Law on Energy 16 May 2002 No. IX-884 Vilnius
- Act of 2 July 1998 Providing Rules in Relation to the Production, Transmission and Supply of Electricity (Electricity Act) [Including all Amendments Pursuant to the Gas Act 26463 and the Electricity Production Sector (Transition) Act 27250]
- Sustainable Energy Act 2003 Chapter 30
- 2003 No. 604 Climate Change Levy: The Climate Change Levy (General) (Amendment) Regulations 2003
- Energy Policy Act of 1992
- Law on Geothermal Energy Concessions Law No. 19.657 Ministry of Mining (Non-Official Translation)
- Index
Summary
With its ecological tax reform, the German Government's is aiming to encourage energy saving and efficient energy use, and to promote renewable energies. These pillars of the new direction in energy policy – together with the phase-out of nuclear power – are crucial for climate protection and for creating new jobs. Following the introduction of the ecological tax reform in 1999, the decision was taken to continue the reform until at least 2003. Furthermore, the Act on the Further Development of the Ecological Tax Reform entered into force in 2003, and the expansion to an ecological financial reform was initiated.
Fossil energies are scarce and limited. The prices for their use are too low in the long term because they only reflect a share of their “true” costs. Consequently they offer too little incentive to exhaust existing energy saving potential, to further expand renewable energies and to develop and use energy-saving products and production processes. In contrast, employers and employees are burdened with excessive non-wage costs, in particular social insurance contributions. This has a negative impact on Germany's competitiveness and contributes to the relatively high unemployment.
The tax burden on the labour factor is therefore being reduced and shifted to the environmental consumption factor. In this way two problems can be tackled at the same time. Energy taxes are being introduced or increased in small, calculable stages and pension contributions are being reduced and stabilised.
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- Chapter
- Information
- Compendium of Sustainable Energy Laws , pp. 441 - 447Publisher: Cambridge University PressPrint publication year: 2005