Study commissioned by the Bundesministerium für Umwelt, Jugend und Familie, Vienna, Schriftenreihe des BMUJF, Band 21/1998, Arbeitsgemeinschaft INFRAS, Zürich und Energieverwertungsagentur, Wien (www.eva.wsr.ac.at) The study examines the extent to which a fiscally neutral Environmental Tax Reform (ETR), i.e., increased taxation on energy use, combined with a corresponding cut in non-wage labour taxation, could strengthen the innovative potential of companies and could add, in the longer run, to the competitiveness of companies and the economy as a whole. The term "innovation" is used broadly throughout this study. It encompasses process and product innovation as well as innovations addressing basic functions of goods and services or underlying needs of consumers.
Project team
