Sustainable public finance: Double neutrality instead of double dividend

  • A common answer to the financial challenges of green transformation and the shortcomings of the current taxation system is the “double dividend approach”. Environmental taxes should either feed the public purse in order to remove other distorting taxes, or directly contribute to financing green transformation. Germany adopted the former approach. However, this article argues, by using the example of Germany, that “good taxes” in terms of public finance should be neutral in terms of environmental protection and vice versa. Neutral taxation in terms of environmental impacts can be best achieved by applying the “Henry George principle”. Additionally, neutral taxation in terms of public finance is best achieved if the revenues from environmental taxes are redistributed to the citizens as an ecological basic income. Thus, distortive effects of environmental charges in terms of distribution and political decision-making might be removed. However, such a financial framework could be introduced step by step, starting with a tax shift.

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Metadaten
Verfasserangaben:Dirk LöhrORCiD
URN:urn:nbn:de:hbz:tr5-1602
DOI:https://doi.org/10.4236/jep.2016.72013
Titel des übergeordneten Werkes (Englisch):Journal of Environmental Protection
Dokumentart:Wissenschaftlicher Artikel (Fachzeitschriften)
Sprache:Englisch
Datum des OPUS-Uploads:02.11.2022
Datum der Erstveröffentlichung:04.02.2016
Veröffentlichende Hochschule:Hochschule Trier
Datum der Freischaltung:02.11.2022
Freies Schlagwort / Tag:Henry George principle; Tinbergen rule; double dividend; double neutrality; ecological basic income
GND-Schlagwort:Finanzwirtschaft; Nachhaltigkeit
Jahrgang:7
Ausgabe / Heft:2
Seitenzahl:15
Erste Seite:145
Letzte Seite:159
Einrichtungen:FB Umweltwirtschaft/-recht (UCB)
DDC-Klassifikation:3 Sozialwissenschaften / 33 Wirtschaft
Lizenz (Deutsch):License LogoCreative Commons - CC BY - Namensnennung 4.0 International