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Die ökologische Steuerreform auf dem Prüfstand: Zur Kritik am Gutachten des Deutschen Instituts für Wirtschaftsforschung

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  • Hettich, Frank
  • Killinger, Sebastian
  • Winker, Peter

Abstract

In der vorliegenden Arbeit wird die vom Deutschen Institut für Wirtschaftsforschung in einem Gutachten vorgeschlagene ökologische Steuerreform einer kritischen Würdigung unterzogen. Die Untersuchung richtet sich zunächst auf das der positiven Analyse zugrundeliegende methodische Vorgehen und erörtert, welche Fehlschätzungen daraus resultieren können. Anschließend erfährt die Diskussion eine Ausweitung auf normative Aspekte, indem das Szenario einer kritischen Prüfung aus allokativer, fiskalischer und distributiver Sicht unterzogen wird. Abschließend wird aus den Ergebnissen dieser Kritik ein ökonomischer Analyserahmen zur Bewertung einer ökologischen Steuerreform abgeleitet, der zugleich die Bereiche aufzeigt, in denen weiterer Forschungsbedarf besteht.

Suggested Citation

  • Hettich, Frank & Killinger, Sebastian & Winker, Peter, 1996. "Die ökologische Steuerreform auf dem Prüfstand: Zur Kritik am Gutachten des Deutschen Instituts für Wirtschaftsforschung," Discussion Papers, Series II 311, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    • Handle: RePEc:zbw:kondp2:311
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    References listed on IDEAS

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