national environmental subsidy reform in germany relevance proposals and strategies dr ingrid hanhoff federal agency 2003 total volume of subsidies are about 59 billion from federation german länder municipality erp financial support eu market organisation expenses source report more than 35 potentially harmful oecd 2001 top 5 for owner occupied homes 7 w o eco children benefit compensation employees due to their commuting 6 mineral coal 3 tax reduction cap within the ecological manufacturing sector agriculture forestry environ exemptions commercial air traffic vat cross border transportation passengers 500 million oil inland 432 international europ 1 4 intern starting an ecologically motivated first approaches appear 90ties examples working group on fiscal economic issues environment protection 1993 council advisors 1996
