TY  - JOUR
A1  - Löhr, Dirk
T1  - Sustainable public finance: Double neutrality instead of double dividend
T2  - Journal of Environmental Protection
N2  - 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.
KW  - double dividend
KW  - Finanzwirtschaft
KW  - Nachhaltigkeit
KW  - double neutrality
KW  - Tinbergen rule
KW  - Henry George principle
KW  - ecological basic income
Y1  - 2016
UR  - https://hst.opus.hbz-nrw.de/frontdoor/index/index/docId/160
UR  - https://nbn-resolving.org/urn:nbn:de:hbz:tr5-1602
VL  - 7
IS  - 2
SP  - 145
EP  - 159
ER  -