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Ökologische Steuerreform : eine unendliche Geschichte?

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  • Barbara Schaden

Abstract

Umweltabgaben sowie eine umweltorientierte Reform des Steuer- und Abgabensystems werden seit Ende der 80er Jahre in Deutschland intensiv diskutiert. Die Eignung von Steuern als Instrument der Umweltpolitik muß daran gemessen werden, welche Wirkung von ihnen auf eine definierte Umweltqualität ausgeht. Umweltsteuern führen langfristig zu rückläufigen Einnahmen. Im Vordergrund hat somit unter rein ökologischen Aspekten die Lenkungsfunktion von Umweltsteuern zu stehen. Eine neue Umweltsteuer (z.B. CO2/Energiesteuer) ist nur auf nationaler Ebene möglich.

Suggested Citation

  • Barbara Schaden, 1995. "Ökologische Steuerreform : eine unendliche Geschichte?," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(04), pages 03-04, October.
    • Handle: RePEc:ces:ifodre:v:02:y:1995:i:04:p:03-04
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