摘要：In the present study, we explore an environmental tax reform for Austria as an instrument to achieve the main objectives of the current Austrian Climate and Energy Strategy # mission 2030. Our concept aims at a dual objective of reducing CO 2 -eq emissions, while simultaneously further triggering innovation processes of the Austrian industry, resulting in a transfer of benefits to society. The focused measures at the national level to achieve climate protection comprise an increase of the mineral oil tax and the introduction of CO 2 -eq taxation for non-EU-ETS sectors. These taxes create revenues which are recycled through 1) reductions of non-wage labor costs for companies, 2) compensation transfers for private households of low- and middle-income groups, 3) investment in research and innovation for industry and 4) investments in key technologies to advance #mission 2030, such as alternative propulsion systems (electric, H 2 ), and the use of biomethane for space heating and thermal renovation. Results of simulations for the period 2020 to 2025 via a macro-sectoral model display the potential for multiple dividends if the revenues are reused this way. Furthermore, besides offering significant reductions of CO 2 e emissions, the proposed reform triggers positive impacts on GDP, employment, and private consumption, thereby ensuring social compatibility.
