Aus dem ifo-Schnelldienst: Sind die Pläne der EU-Kommission zur Treibstoff-Besteuerung ein Beitrag zur besseren Abstimmung der Klima- und der Steuerpolitik?

Die EU-Kommission hat einen Entwurf einer Energiesteuerrichtlinie vorgelegt, der eine grundlegende Reform der Energiebesteuerung vorsieht, um Anreize für eine Reduzierung des Treibstoffverbrauchs zu setzen. Nach Ansicht von Peter Ramsauer, Bundesminister für Verkehr, Bau und Stadtentwicklung, sind aus verkehrs- und umweltpolitischer Sicht Fortschritte zu einer weiteren Harmonisierung der EU-Energiebesteuerung zunächst einmal zu begrüßen, aber es gibt gute Gründe dafür, dem Vorschlag der EU-Kommission zum jetzigen Zeitpunkt und in der aktuellen Form mit Skepsis zu begegnen. Die Vorlage einer Energiebesteuerung wirke zu voreilig, da sie stark auf ein isoliertes Feld konzentriert und nicht in ein Gesamtkonzept eingebettet sei. Ferdinand Dudenhöffer, CAR-Center Automotive Research und Lehrstuhl für Allgemeine Betriebswirtschaftslehre und Automobilwirtschaft, Universität Duisburg-Essen, sieht in den Plänen der EU-Kommission einen guten Anfang. Allerdings seien sie erst eine Partiallösung. Was fehle, sei ein durchdachtes Gesamtsystem – und nicht nur eine Steuerlösung für Energie. CO2-Steuer, Energiesteuern und Nutzungsgebühren müssten in einem vernünftigen Verhältnis zuein­ander stehen. Die Aufgabe der EU-Kommission sollte es sein, Vorschläge für ein Gesamtverkehrssystem vorzustellen, das von den Mitgliedstaaten dann gemäß ihren Fiskalbedürfnissen angepasst werden kann. Auch nach Meinung von Werner Rothengatter, Universität Karlsruhe, gehen die Vorschläge der Kommission zur Energiebesteuerung sowohl klima- wie auch steuerpolitisch in die richtige Richtung, verlangen aber substanzielle Nachjustierungen, um kontraproduktive Effekte zu vermeiden. Nach Hans-Jochen Luhmann, Wuppertal Institut für Klima, Umwelt, Energie GmbH, sollte das CO2-Element getrennt ausgewiesen und das markante Element einer Besteuerung von Energieträgern im EU-Raum sein.

Der vollständige Artikel aus dem ifo-Schnelldienst 10/2011 wurde uns freundlicherweise von Prof. Dudenhöffer zur Verfügung gestellt.
Er steht hier zum Download bereit.

54 Responses to Aus dem ifo-Schnelldienst: Sind die Pläne der EU-Kommission zur Treibstoff-Besteuerung ein Beitrag zur besseren Abstimmung der Klima- und der Steuerpolitik?

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You may by no means, even if you are only practising on faux pores and skin, wish to make use of the same tattooing needle and tube for a number of tats. Be sure that you stay within the compulsion of being protected and securely getting rid of every one of you non reusable instruments that are needed to be clean and sterile. I have great interest in china goods.As a famous wholesaler, I have engaged in this line for more than 10 years.I am glad to share experiences of china wholesale with you.

  40. “Get The Most Appropriate Dreamcatcher Tattoos For You Dreamcatcher has been popular from a long time and mothers have been using it to protect their baby. It is said that it can catch the bad and good dreams of the baby. The good dreams are passed on to the baby and the bad dreams get filtered through the web. Sun rays of the dawn would destroy the bad dreams eventually. The symbol has an age old tradition and people consider it very effective. Tattoo is an art of creativity and imagination and does not limit to a specific topic. It is an innovative way that considers and adopts various symbols and designs from different cultures and traditions. The symbols can carry the same interpretation when drawn as tattoos or can also take a totally different meaning altogether! Dreamcatcher symbol has a significant artistic value and therefore it is very popular in the art of body decoration. The exact origin of this symbol is unknown. However, it is not required to go deep in the roots of this magnificent image and it is sufficient to appreciate and admire its beauty and charm. The purpose of it is to keep the evil dreams away and your tattoo can very well perform the same purpose! How to find the most appropriate Dreamcatcher tattoo? Creativity does not follow any rules and regulations. People can envisage any design in infinite number of possibilities and it might be confusing to decide the best one. However, there are ways and means to do it in an effective and successful way. Get the idea first: It is always advisable to get the first cut idea of Dreamcatcher tattoos instead of sitting directly in the chair to get it inked. You and your tattoo artist may not be aware of the basic pattern itself. Do the homework properly and get the meaning, background and concept of Dreamcatcher tattoo first. Select the correct image: Go for a good tattoo catalogue or website with detailed high resolution illustrations of Dreamcatcher tattoos. The designs and manifestation of this tattoo is very intricate and if the source is blurred or jumbledup then your tattoo artist would find it difficult to draw. Get registered to a professional website: Getting registered with a professional website is not only useful for Dreamcatcher tattoos, but for other designs as well. Professional websites are loaded with thousands of highresolution images that you would never get in the free world. Better to pay a few bucks for high quality shapes and spectacular results! Go for an expert artist: Drawing Dreamcatcher tattoo is not an easy task and your tattoo expert must be wellexperienced and versatile to sketch it in the correct manner and proportion. You must remember that tattooing is a permanent process and any mistake can cause a great pain and efforts to correct. Complicated tattoos require a highly skilled artist and get assured about the expertise of yours. Getting different designs as tattoos can be extremely interesting and you get the maximum satisfaction and comfort if a wellarticulated design gets drawn most appropriately at the right place on the body. Mark Alen is the publisher of tattoosetm where you can find most exciting and amazing Dreamcatcher tattoo. “

  41. Your Favorite Celebrity and Their Tattoos Tattoos are the most common form of designs that are inscribed in our body for enhancement of appearances. It has been on since the medieval period where tribes used to get tattoos done in their hands and face as well. It is basically design which is made on your skin with the help of acupuncture process where a needle filled with ink is penetrated in the skin creating various kinds of designs. It is worth mentioning that a tattoo once done is very hard to get rid of. It will permanently stay in your skin for as long as you live. Globally, people are all going in for different kinds of tattoos including well known celebrities, sports stars and superstars. There is notable Hollywood as well as Bollywood superstars who are well known for their tattoos and it’s needless to mention that some of the stars have patented their tattoos and are known by the same. Celebrity tattoo designs not only adorn the skin but also consist of a meaning. Previously tattoos were done manually, but nowadays tattoos are made with the help of machines. It must be remembered that one must go to an experienced person for getting a tattoo done because an expert will know the best way to do the same. Also it should be noted that the needle should be absolutely sterilized as not to cause any sort of infection. Making a tattoo usually takes time depending on the size as well as the design and if not done by an expert, it may cause pain and bleeding swell, resulting in infections. A scar takes a long time to heal up. Though the process of getting a tattoo done is pretty tough, there are numerous people who are nowadays still going in for the same which included men, women and children as well. Tattoos are a way to enhance the look of an individual and it also adds to the style and class of the person concerned. It is basically a fashion statement. Women like small and delicate tattoos whereas men like tattoos which are big and masculine. Children prefer cartoon tattoos. Tattooing is the best way to attract the eyes of the crowd. Knowing this fact many celebrities work hard to maintain their body so that they look young, chic and sexy along with that they have now adorned themselves with tattoo designs. These celebrity tattoo designs look good and make them feel gorgeous. There are numerous celebrities who have tattoos inscribed, which all have a meaning to them. For e.g. a well known sports star wears tattoos for the safety and well being of his family. There is a special story for every tattoo. Many stories as well as intricate details about celebrity tattoo designs can be obtained from the internet. Tattoos can be found in maximum stars ranging from renowned models, film actors, singers, sportsmen and the Page 3 people. Get tattoo designs of your heart throb celebrity and adorn yourself to show the strong passion. Mark Alen is the publisher of Tattoo Set, where you can find most exciting and amaging Celebrity Tattoo Designs.

  42. Free Cool Tattoo Design Ideas For Men And Women Are you searching for free cool tattoo design ideas for men or women? If you’ve searched for various tattoo ideas, you may have already wondered what makes a tattoo special and cool, and what on the other hand, makes a common average one? The good news is, finding creative unique tattoo patterns can be a simple skill to gain. And in this free guide you are going to find a few helpful ideas and methods to help you find the coolest tattoo idea that matches you the most. Top 3 Tips to Choose a Cool Unique Tattoo Idea Whether you are looking for pattern ideas for men or women, there are similar ways to find trendy popular ideas for a cool design. 1. Take a Look at Your Favorite Celebrity Tattoos Simply by checking out which patterns and designs your favorite admired celebrities have, you can gain access to a wide collection of free creative design ideas for your own tattoo. As you know, celebrities are always under the spotlight. So they spend a lot of time and attention on choosing which tattoo looks the coolest. And you can use the fruit of their efforts to get some creative ideas for yourself. You can simply do a simple search in Google to find the photo galleries of top celebrity tattoo designs whether male or female. 2. See Which Tattoos Are Considered Cool in Your Social Group We all like to be accepted and admired among our friends and within our social circle. So when choose a tattoo idea, it is helpful to look and ask around and see which styles are the most popular. For example for men, sometimes a celtic tribal cross tattoo may be considered cool in one social group, while it may be considered too religious in another circle. So it is a wise idea to see which types of tattoos are cooler in your own circle. 3. Design Your Own Tattoo Idea With a little bit of confidence and interest in making your own unique designs, you can simply make your own tattoo. This way not only you will be expressing a unique sense of yourself as a oneofakind man or woman, but you can also mix and match different designs the way you like it. For example if your zodiac sign is Aquarius, you can always mix that design with your favorite tattoo symbol. It could be a cross, butterfly, bird, or anything else. By designing your own tattoo, you can bring to life any ideas and styles that speaks and shows your true inner colors. Looking for creative free Cool Tattoo Design Ideas? You can take a look at this free photo gallery to find tens of new free tattoo patterns and stencils for your arm, leg, back, wrist, and more. Simply check out these Free Printable Tattoo Designs to easily print out and use the unique tattoo stencil that fits you the most.

  43. What Does Custom Tattoo Design Mean If you’re determined to have a tattoo you obviously want nothing but the best, as well as it being original. Considering this, you ought to go in for a custom tattoo design. In such a scenario, it is not the tattoo size but the design that is more important. The first step to get a unique design that cannot be duplicated is to look for a good tattoo designer. Once you have zeroed in on one, sit down with him and choose a design that suits you best. Usually, tattooists create the design themselves since they are innovative and can immediately alter the design for their clients in a number of ways. Before this is done, you must be absolutely sure you want this change to be effected, as once done, it cannot be changed again. To remove or change a tattoo design is not only painful to the client but may also require laser surgery. With this in mind, a discussion with the designer to ensure that the design he creates is just what the client wants is vital. After all, the client will live with this design for the rest of his life! These days, tattoo designing is an art and has also become a style statement for celebrities. Designers are known to have their own distinctive style, which they show their clients through their portfolios. When the client sees these, he can ask for a slight modification in them and obtain for himself a completely new custom tattoo design that suits his personality and that he can live with for the rest of his life. This is a very big decision for any client to take, he must be satisfied with what he selects and like it enough to live with it as it adorns his body. If a tattooist makes a unique design specifically for a client, it’s naturally going to be more expensive than any other, something like wearing a bespoke designer dress or jewelry. However, a tattoo gains more importance in this area as it is something that you cannot change from time to time and is specifically chosen for its unique design and 100% originality. Besides which, it must also match the wearer’s personality and the style statement he might want to make with his custom tattoo design. There’s no dearth of good tattoo artists these days, as many people have entered this profession because of the demand for tattoos. If one is interested, he can approach any of the highend beauty salons or fashion designers who can help clients with the phone numbers of these artists. These professionals will then be able to create a special and exclusive design according to the client’s wishes. Tattoo artists don’t aggressively advertise their services but work by word of mouth advertising. So in order to get an exclusive custom tattoo design, all one needs to do is ask around for an introduction to an artist who will provide you with an exclusive design. Kristen Dunn is a tattoo enthusiast and professional tattoo designer who has created thousands of thought provoking, elegant, and funky tattoos for her clients. She has a vast collection of custom designs to her credit. Winner of several awards and accolades, Kristen is now a founding member of the world’s largest custom tattoo design community at CreateMyTattoo. View her tattoo collection or read more on her blog here.

  44. The Benefits of Reward Stickers There have been many debates about the use of reward schemes for pupils at all levels and there continue to be arguments between educational psychologists about intrinsic versus extrinsic motivation. Whatever the theoretical propositions, in my fifteen years as a classroom teacher I have rarely had a student that has not appreciated some form of external recognition, be it in the form of verbal praise or a written comment, and when this has been accompanied by something as simple as a sticker it inevitably brings a smile to their face and a discernible sense of pride. As human beings, from the earliest age we strive to achieve. Some of us have a great deal of self motivation whilst others need a little help to reach the same goals. Regardless of where you sit within this spectrum it is always nice when your efforts are recognised as it gives you a range of emotions, all of which are positive. This can only be good for the human psyche. This is recognised in schools for all age groups and a wide variety of methods are employed. In my experience, the use of stickers for both classroom monitoring and individual recognition of effort and achievement are a powerful tool for both motivation and behavior management.A few years ago I worked in a school with a class that had a very wide range of ability and a couple of challenging pupils. After a lot of thought and research I decided to use a reward and motivation system, initially for one term, that employed a range of readily available tools. I liked the Kudos System designed by the Sticker Factory as it had a range of coordinated products that were colorful and appealed to girls and boys. I purchased a wall chart, bookmarks, individual charts for pupils, a range of stickers and postcards to be sent home. The children received individual stickers for reading and when marking their work plus I gave general awards for good behavior, manners etc. These were used with the wall chart and when managed carefully, promoted a healthy competitive attitude in class. I staged the system so there were achievable goals to aim for, for example, a bronze award after collecting 10 stickers which resulted in being presented with a certificate of achievement within the class. I also found the postcards home very useful as these went directly to the parents who were most appreciative and it reinforced the message. After a term of using this system the children were noticeably more motivated and a survey conducted by a colleague informed us that both children and parents liked the approach and they liked to be recognised for their achievements. There will be many different opinions about the use of stickers for motivation and reward but for me, as part of a classroom management system, they form a valuable tool which make my life easier and bring a smile to my pupils faces. Oh for the humble sticker! Find some behavior and motivations school stickers, kids stickers, star charts, personalized badges, reward charts, custom stampers and badges for kids, schools and teachers at

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  47. ‘life was imple’, February 25 featured Pat Cash vs. Krickstein. Cash won the junior titles at Wimbledon and the US Open in 1982 and went on to 1983, when he was crowned the youngest player to experience in the Davis Cup final. He won the decisive singles rubber against Joakim Nystrm as Australia defeated Sweden 32 to claim the cup and won Wimbledon later. Cash defeated Krickstein 26, 63, 108.

  48. On Sunday afternoon, February 26, Krickstein latched onto the courts against Carlos Moya, 1998 French Open champion and a an associate Spain’s 2004 winning Davis Cup team, topped the South African Airways rankings around the ATP Champions Tour in 2011. Upshot of the match were 64, 64 with Moya defeating Krickstein and trying out get to be the first player to get a place inside finals

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