@techreport{BergerMarkwardtSchnellenbach, author = {Berger, Wolfram and Markwardt, Gunther and Schnellenbach, Jan}, title = {Entwicklung eines Indikatorensystems f{\"u}r die unternehmerische Leistungsf{\"a}higkeit des Lausitzer Mittelstandes}, publisher = {Wirtschaftsregion Lausitz GmbH}, address = {Cottbus}, pages = {129}, language = {de} } @misc{BergerNagase, author = {Berger, Wolfram and Nagase, Yoko}, title = {A landfill tax refund scheme : analysis and simulation for local governments in the UK}, series = {International journal of environment and waste management : IJEWM}, volume = {38}, journal = {International journal of environment and waste management : IJEWM}, number = {1}, publisher = {Inderscience Enterprises}, address = {Geneva}, issn = {1478-9868}, doi = {10.1504/IJEWM.2024.10068220}, pages = {1 -- 23}, abstract = {Taxes on waste such as a conventional landfill tax belong to a policymakers standard arsenal to reduce pollution, encourage recycling and reuse of materials, and promote the circular economy. Yet introducing or tightening such taxes typically causes political resistance from the regulated parties. We propose a tax refund scheme that can mitigate this problem. Under the scheme, waste management authorities would be required to pay a tax on landfill waste before the resulting tax revenue is rebated to them. Waste-reducing efforts would be stimulated because the refund structure rewards authorities that outperform others in reducing landfilled waste. Using the 2019-2020 data on municipal solid waste we present a simulation of our policy proposal for the UK that can serve as a policy design blueprint for other countries. The information requirements for the policy scheme are low, and its design and administration are simple.}, language = {en} }