文摘
Energy and electricity taxes represent an important instrument for putting a price on the external environmental effects of energy production. However, in the debate about the implementation of the German energy transition, they do not play a prominent role. The European Commission published a proposal for a comprehensive reform of the Energy Tax Directive in 2011, but due to member states-opposition it is unlikely to be implemented any time soon. In the energy transition context, it is nonetheless necessary to discuss whether the incentives set by current energy taxation are consistent with the aims of climate change mitigation, energy efficiency and renewable energy expansion, and what future role energy and electricity taxes could play in the energy and climate policy mix. This article addresses these questions by undertaking an economic analysis of the incentive effects of current German energy taxation on the mentioned energy transition aims and by discussing future development perspectives. In their present design, energy and electricity taxes only have an indirect effect on climate change mitigation, by setting incentives for energy efficiency and renewable energy use; these incentives, however, are of limited scope and (cost-) effectiveness. Consequently, substantial reforms are needed if energy taxation is to play a significant and consistent role in the realization of the energy transition’s aims. Reforms which aim at creating a distortion-free energy taxation based on a homogenous tax base seem neither politically feasible nor economically reasonable, because of the existence of conflicting policy aims, multiple market failures and interactions with other non-tax instruments. A more practical development perspective would be a gradual reduction of allocative distortions within individual energy utilization sectors (electricity, heating, transport). Recommendations regarding the conceptual role for energy taxes in these sectors can be derived under consideration of the existing sectoral policy mixes.