CO2-relevante Besteuerung und Abgabenleistung der Sektoren in Österreich

The purpose of this study is the examination of the Austrian system of taxes and duties relating to carbon dioxide (CO2) emissions, especially regarding tax exemptions and subsidies. Methodically we utilize an environmentally extended input-output analysis. The study is structured into three parts. First, we evaluate direct taxes and duties aimed at reducing CO2 emissions as well as (partial) exemptions and subsidies relating hitherto. Particular attention is paid to the distribution of burdens and benefits between companies (distributed by sectors) and households. Secondly, we assess the resulting indirect effects by looking at CO2 emissions along the respective value chains in Austria and abroad. In the case of Austria, the indirect taxes and duties relating to CO2 are calculated as well. For the first two parts, our results demonstrate an uneven distribution of the tax burden in favor of companies. While companies pay taxes and duties directly related to CO2 emissions in the amount of approximately 3.5 bn. Euros, households pay 5.3 bn. Euros. Moreover, tax exemptions and subsidies are mainly tailored to benefit businesses (2.67 bn. Euros for companies; 0.65 bn. Euros for households). On average, households pay 127 Euros per directly generated ton of CO2 and companies are charged with 41 Euros. An inclusion of the indirect effects leads to a slightly more balanced distribution. Finally, we calculate both direct and indirect effects of three hypothetical CO2 taxes on economic sectors and selected components of the final demand. Based on all CO2 emissions, in the three scenarios the direct total tax burden would increase by 2.2 bn, 5.2 and 6.9 bn Euros compared to the current energy taxes, respectively. The households would once again carry the main burden of the considered taxes, which also holds true if the indirect effects are considered as well. If only CO2 emissions which are harmful to the climate are considered, the overall tax burden decreases considerably in all three scenarios.