Conference Agenda
Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available).
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Daily Overview |
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Environmental taxes: impacts and political economy Location: Auditorium C: Thore Johnsen Session Chair: Jetske Bouma, PBL, the Environmental Assessment Agency the Netherlands | |
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What remains on site? Local business tax revenue from wind power in Germany 1: Leipzig University, Germany; 2: Helmholtz Centre for Environmental Research UFZ Does wind power deployment augment local business tax revenue, and what share of the business tax income generated by wind turbines actually accrues to the municipal treasuries on site? Employing a difference-in-differences approach, we estimate this share of potential business tax payments that are retained locally. Our dataset encompasses 9,151 rural German municipalities spanning the years 2003 to 2022. Our fndings reveal that about half of the potential business tax payments remain in hosting municipalities. In particular, those hosting municipalities receive fiscal benefits where turbine operators are located on site. We also nd that a legal change in the formula apportionment has partially altered this to the advantage of hosting municipalities in general. | |