Kfz-Steuer für Pkw: Hubraum lässt sich doch ersetzen!

Peter Mandler ()

Wirtschaftsdienst, 2014, vol. 94, issue 2, 129-132

Abstract: In Germany the car tax is derived from the cylinder capacity. Since 2009 the amount of carbon emissions serves as an additional criterion. Taking recent developments into account, cylinder capacity can no longer be justified as a reasonable tax basis. Instead I propose a progressive tax based solely on carbon emissions to achieve much more appropriate results. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Keywords: H29 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1007/s10273-014-1637-2

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