Marktwirtschaftliche Instrumente zur CO2- Emissionsminderung und zur Erhöhung der Energieeffizienz. Schriftliche Stellungnahme zur nicht-öffentlichen Anhörung der Enquete-Kommission Schutz der Erdatmosphäre am 3.5.1993 in Bonn

The authors argue that an energy tax should be favoured and not a CO2-tax. The macroeconomic effects analysed so far show that compared to the enormous costs of climate change a CO2/energy tax would have minor effects. Under certain assumptions the introduction of a CO2/energy tax could yield positive employment effects.