CO2- Und Umweltsteuern Wege Zu Einer Umwelt-, Sozial- Und Wirtschaftsgerechten Steuerreform

The introduction of CO2 and environmental taxes to achieve the Paris climate goals is currently on everyone's lips. The Graz Environmental Law Forum 2019 has taken on the explosive nature of the topic and pointed out ways to an environmentally, socially and economically fair tax reform. CO2 and other environmental taxes are judged by many experts as extremely effective and cost-effective instruments for achieving the Paris climate goals. So far, there has been political resistance in Austria to a climate tax. In this area of tension, ways to an environmentally, socially and economically fair tax reform for Austria were shown at the Graz Environmental Law Forum 2019. The conference proceedings first deal with the economic fundamentals of CO2 taxes as well as international experience and design options. Another focus is on tax law aspects. The legal requirements for CO2 and environmental taxes are examined, specifically those of WTO law, EU law and Austrian constitutional law. An overview of existing environmental taxes in Austria is also provided. It concludes with strategic aspects of the international implementation of CO2 taxes.