Direkte & indirekte Verteilung der CO2-Bepreisung. Zwischenbericht

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), households and non-residents. 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. Finally, we calculate both direct and indirect effects of the new CO2-pricing system on economic sectors, selected components of the final demand and on non-residents.