Ausgestaltung und Wirkung einer ökologischen Steuerreform

Abstract

Abstract This economic policy forum deals with the design and impact of an ecological tax reform. Gernot Klepper and Christian M. Scholz argue that the various effects of an ecological tax reform cannot be discussed separately. Rather, allocative effects and fiscal policy aspects have to be considered together. While they agree that ecological taxes might improve environmental quality, they reject the assertion that there are also positive welfare effects arising from such a tax reform. Instead, they consider it as likely that eco taxes cause negative employment effects. At most, these negative employment effects can be prevented. However, for doing so, it is necessary to use the additional tax revenues for reducing wage costs. In addition, trade unions would have to forgo wage increases. Rolf Peffekoven agrees with Klepper and Scholz as to the effects of an ecological tax reform: A better environmental quality and economic efficiency cannot be realized simultaneously. He then points out some problems which may arise when eco taxes are introduced. For instance, eco taxes imply a conflict between fiscal and environmental objectives (tax revenues and reduction of pollution). Furthermore, in order to achieve the objective of a better environmental quality it is important to determine the correct tax rate and tax base. Thereby one has to bear in mind that if only one country decides to introduce eco taxes competitive distortions and a shift of production to other countries would be the result. In contrast to the previous contributions Ernst Ulrich von Weizsäcker argues that a properly dimensioned ecological tax reform may cause ecological and economic benefits. While he acknowledges the arguments against such a tax reform, he claims that there are three strong arguments in favour of an environmental tax reform: the increasing need for climate protection, the creation of an adequate economic incentive structure, and the reduction of other taxes and fees which are more damaging than energy taxes. In addition, he proposes to cut all subsidies to the energy, transport and agricultural sector since they have not only a harmful effect on the environment but are also inefficient in economic terms.