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- Q10857310 subject Q7214793.
- Q10857310 subject Q7220687.
- Q10857310 abstract "A steering tax (Often an Ecological incentive tax) is a tax which aims to change the behaviour of the tax payer, as defined by lawmakers, and not particularly to increase tax revenue. The term is not sharply definable because many tax related laws influence buyer behaviour which is not always a wanted effect (compensation reaction). The Pigovian tax is a special case of a steering tax to avoid negative Externality. An ecological tax reform is often understood to refer to the introduction of a steering tax on energy use, according to the Polluter pays principle.In other languages incentive taxes (or fees) are known as "de:Lenkungsabgabe" or "Lenkungs-Steuer" (Switzerland). Some of the eco-taxes ("Ökosteuer") in Germany and Austria are also steering taxes, in the sense of the originally intended Eco-social market economy.The vehicle Excise Duty in Germany is an example of a steering tax. It is formulated in such a way that there is an incentive to invest in a new car which is as low polluting as possible. Cars with larger pollutant emissions pay a high tax compared to less polluting cars. Electric cars are tax free. In Germany and Switzerland it is legally clarified that the tax revenues should be used to promulgate, or "steer", the targeted behaviour change. The increase of earnings may be as long secondary aim as the rule has an objective earning relevance. This means that the tax may be as long be valid as a tax earning can be expected to take place and therefore the steering effect is justified.If the aim of steering the payer's behaviour is successful, this means that the aim to increase tax revenues will be unsuccessful. The yield of tax revenue is reduced if the tax payers behave in the targeted way. For example, the consumption of cigarettes was quickly significantly reduced in Germany in 2004 by the increase of the tobacco tax.".
- Q10857310 wikiPageWikiLink Q1778725.
- Q10857310 wikiPageWikiLink Q193692.
- Q10857310 wikiPageWikiLink Q234173.
- Q10857310 wikiPageWikiLink Q275372.
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- Q10857310 wikiPageWikiLink Q295470.
- Q10857310 wikiPageWikiLink Q295822.
- Q10857310 wikiPageWikiLink Q3194154.
- Q10857310 wikiPageWikiLink Q509331.
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- Q10857310 wikiPageWikiLink Q632988.
- Q10857310 wikiPageWikiLink Q6770644.
- Q10857310 wikiPageWikiLink Q7214793.
- Q10857310 wikiPageWikiLink Q7220687.
- Q10857310 wikiPageWikiLink Q819131.
- Q10857310 wikiPageWikiLink Q910267.
- Q10857310 wikiPageWikiLink Q931921.
- Q10857310 comment "A steering tax (Often an Ecological incentive tax) is a tax which aims to change the behaviour of the tax payer, as defined by lawmakers, and not particularly to increase tax revenue. The term is not sharply definable because many tax related laws influence buyer behaviour which is not always a wanted effect (compensation reaction). The Pigovian tax is a special case of a steering tax to avoid negative Externality.".
- Q10857310 label "Steering tax".