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Soil conservation taxes in Saxony-Anhalt

The conservation of soil, which has been regarded as an integral part of nature and landscape conservation for the longest time, developed into its own law sector. This development was fueled by the passing of several state level soil conservation laws as well as a draft for a nation-wide  law (introduced by the Alliance 90/ The Greens parliamentary group), yet the conservation of soil retains its close legal ties with coservation and conservation law.


In 1996, the Institute for Public Finance, by order of the Federal Ministery for Ministry for Regional Planning, Agriculture and Environment of Saxony-Anhalt, was set to develop a tax for soil conservation. The drafting of the charge went alongside the joint setting of a target that defined the states soil conservation goal and considered potential competing relations towards other goals and instruments. Followed by a configuration of the taxaccording to the set target.


The impact of directing taxes can be divided into three parts: the amount estimation based on a rate and a quantity structure which calculates the state wide assesment basis.  A tax burden analysis, based on a differentiation between differen taxable elements, e.g. companies (or industry segments), households (or income groups) and the state (or regional authorities). Finally the steering effect analysis, based on the reactions shown by the taxable elements and brought into relation with the different structures.


The project was finalized by publishing a brochure on "Soil conservation taxes".




Auftraggeber Ministry for Regional Planning, Agriculture and Environment of Saxony-Anhalt
Bearbeiter Dr. Dieter Ewringmann, Kilian Bizer
Status Completed
Die Steuerung der Bodenversiegelung durch Abgaben
In: Zeitschrift für angewandte Umweltforschung. 9 (1996), S. 379 - 389.
Kilian Bizer, Achim Truger
Eine Abgabe für den Bodenschutz
Köln, 1997.
Kilian Bizer, Dr. Dieter Ewringmann
Abgaben für den Bodenschutz in Sachsen-Anhalt : Forschungsbericht
Recht, Ökonomie und Umwelt, Nr.7, Baden-Baden, 1998.
Kilian Bizer, Dr. Dieter Ewringmann