Steering tax

incentive tax
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.wikipedia
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Ecotax

green tax shiftgreen taxenvironmental taxes
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. 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.

Carbon tax

carbon taxestaxcarbon levy
In January 2008, Switzerland implemented a incentive tax on all hydrocarbon fuels, such as coal, oil and natural gas, unless they are used for energy.

Price elasticity of demand

price elasticityinelasticinelastic demand
The term is not sharply definable because many tax related laws influence buyer behaviour which is not always a wanted effect (compensation reaction).

Pigovian tax

Pigouvian taxPigouvian Taxesexcise tax
The Pigovian tax is a special case of a steering tax to avoid negative Externality.

Externality

externalitiesnegative externalitynegative externalities
The Pigovian tax is a special case of a steering tax to avoid negative Externality.

Polluter pays principle

polluter payspolluter-pays principledeveloper's expense
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.

Eco-social market economy

Eco-social market economy (''"Öko-soziale Marktwirtschaft"'')
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.

Vehicle Excise Duty

SORNtax discroad tax
The vehicle Excise Duty in Germany is an example of a steering tax.

Electric car

electricelectric carsall-electric
Electric cars are tax free.

Volatile organic compound

volatile organic compoundsVOCsVOC
There are also steering taxes like the de:Swiss VOC-fee (Incentive Tax on Volatile Organic Compounds),

Ecological footprint

environmental footprintfootprintecological footprints
If, for example they reduce the emission of greenhouse gases or environmentally dangerous pollutants and reduce their Ecological footprint, they get back an ecological bonus (German: Ökobonus), because with the consumption of non-taxed environmentally friendly products, they pay less eco-taxes than the Green-Cheque is per capita: The amount of the eco-bonus is independent from the energy consumption of the individual recipients.

European Environment Agency

EEAEnviroWindowsEuropean Environmental Agency
In the words of a publication of the European Environment Agency: “A Swiss study (INFRAS/ECOPLAN, 1998), which investigated the economic and social impacts of different energy tax schemes, showed that redistributing revenues in the form of a per capita bonus is the most progressive option for an Environmental-tax-reform and creates the most beneficial social effects, although it leads to slightly negative effects on economic development.”

Progressive tax

progressiveprogressive taxationprogressive income tax
In the words of a publication of the European Environment Agency: “A Swiss study (INFRAS/ECOPLAN, 1998), which investigated the economic and social impacts of different energy tax schemes, showed that redistributing revenues in the form of a per capita bonus is the most progressive option for an Environmental-tax-reform and creates the most beneficial social effects, although it leads to slightly negative effects on economic development.”

Excess burden of taxation

Fiscal neutralityexcess burdenmarginal cost of funds
If this is accurate depends if one believes a steering tax is used solely as a direct transfer of public funds to private persons, or if they are seen as a relinquishment of state earnings to realize Fiscal neutrality for this market-based environmental policy instrument.

Market-based environmental policy instruments

market-based instrumentsenvironmental marketsmarket based fees
If this is accurate depends if one believes a steering tax is used solely as a direct transfer of public funds to private persons, or if they are seen as a relinquishment of state earnings to realize Fiscal neutrality for this market-based environmental policy instrument.