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The idea of a green tax is developing into a issue on the political agenda. There is a growing awareness that we need to consider environmental costs in fixing product prices. But many of the current tax reform proposals lack in system interdependence which is essential to any tax reform aiming for positve ecological results. In many cases they also disregard macroeconomical demands. Our research group has set up criteria for an ecologically effective as well as economically efficient green tax reform. On the basis of these criteria we have assessed the German Governments´ tax concept implemented by law in 1999. For further information about our vision of a “green” tax reform we invite you to read the brief summary of the following study. Published in 1999 in German: “Entwicklung von Kriterien für eine ökologisch wirksame und volkswirtschaftlich effiziente Ökologische Steuerreform: Kritik am herkömmlichen Modell der Ökologischen Steuerreform am Beispiel des Ansatzes der Bundesregierung” (Development of Criteria for an Ecologically and Economically efficient Ecological Tax Reform; Critique on conventional Model of Ecological Tax Reform using the current Approach in Germany as Example). |
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