Climate change requires financial incentives for reducing greenhouse gas emissions. The current discussion focuses on the instruments used for this, the EU Emissions Trading Scheme, electricity taxation as support mechanisms for electricity from renewable energy sources and from combined heat and power generation. Taking a legal perspective, Roland Ismer shows the scope for improvement in a domestic and an international context.
Climate change requires financial incentives for reducing greenhouse gas emissions. The current discussion focuses on the instruments used for this, the EU Emissions Trading Scheme, electricity taxation as support mechanisms for electricity from renewable energy sources and from combined heat and power generation. Taking a legal perspective, Roland Ismer shows the scope for improvement in a domestic and an international context.
Roland Ismer
Geboren 1974; Studium der Rechtswissenschaften und Volkswirtschaftslehre in Konstanz, Genf, München und London; Juristische Staatsexamina 1998 und 2002; 2000 Master of Science in Economics, London School of Economics; 2005 Promotion; 2006 Steuerberaterexamen; 2009 Habilitation; seit 2009 Inhaber des Lehrstuhls für Steuerrecht und Öffentliches Recht an der Friedrich-Alexander-Universität Erlangen-Nürnberg.
Klimaschutzrecht Grenzausgleichsmaßnahmen Stromsteuer EU-Emissionshandel EEG