Klimaschutz auf Kosten der Armen? Vorschläge für eine markt- und sozialverträgliche Umsetzung von CO2-Steuern und des Emissionshandels

In this paper, we suggest a two-step approach to German climate policy. As a first step to be implemented in 2020, Germany should introduce a CO2 tax on fossil fuels which are consumed for private mobility and heating purposes. These emissions are currently not included in the EU-ETS cap. Similar to the Swiss carbon tax system, we suggest returning the revenue to the population. Unlike in Switzerland, though, direct refunds should concentrate on the poorest third of the German households and comprise only half of the tax yield. The other half should be spent on improving public transportation in rural areas and on subsidies for energy efficiency measures in apartment buildings. In accordance with the principles of a Social Market Economy, these measures would reconcile climate protection – as requested by intergenerational justice – and social justice: Individual contributions to climate protection depend on financial means. From 2030 on, Germany should start implementing a Personal Carbon Trading System to replace the tax solution – step two of our proposal. The tax solution creates the time slot needed for preparing the technically and legally more demanding consumer-based emissions trading system. Often it is claimed that such a consumer-based scheme is not feasible due to transaction and administration costs. Given the late progress in information technologies, we think most of these problems can be solved by now. Therefore, we think the implementation of a Personal Carbon Trading System is feasible, and it would provide the following advantages over a tax: the emission target is surely met, it is compatible with the existing EU-ETS, and each consumer directly realizes what emissions he or she is responsible for.