Material resource taxation – an analysis for selected material resources

01 Oct 2018

Nils Hettich

This paper focuses on the potential implications of a tax on non-renewable resources and materials as an instrument to trigger resource efficiency and reduce demand without impairing economic activity and employment. The main questions are whether a tax on resources is an appropriate instrument to achieve the desired efficiencies and which levels in the value chain should be targeted to increase its effectiveness. The analysis is limited to non-renewable mineral resources.