The authors of the study developed a reform plan including policy design options concerning exemptions from the renewable energy tax (EEG Umlage).
Based on previous work for the Federal Ministry of Finance, the Ministry of Economics Rhineland-Palatinate and the Federal Environmental Agency, the authors of the study worked out options for the more targeted design of benefits. In addition, they drafted a reform proposal based on the guidelines issued by the EU Commission in 2012 to offset electricity price increases caused by emissions trading.