Werbungskosten oder Subvention? Zur Rechtfertigung der Entfernungspauschale und Perspektiven ihrer Ausgestaltung

Ernst Ulrich von Weizsäcker holds the view that the trouble with the energy- environment debate is that it typically circles around different modes of supplies with their respective environmental drawbacks. Rising demand for energy tends to be seen as an indisputable given. The fact hidden behind this assumption is the low price of energy (fig. 2). He is proposing a strategy of slowly but steadily rising energy prices (if necessary rising by state intervention). The slope of the rise should be equivalent to the slope of rising energy productivity, thus avoiding social hardship. In view of that trajectory of steadily rising energy prices, investors, infrastructure planners, and consumers will strategically move into energy efficiency and productivity gains, thus accelerating the process. The historical twenty-fold rise of labour productivity, in parallel with labour cost (fig. 3), may serve as a model for the proposed trajectory.Hubertus Bardt considers that in recent years rising energy prices and discussion of the contribution of energy generation to climate change have increasingly focused public interest on energy savings. This applies both to private households and to companies, especially those in manufacturing industry. Overall Germany has made considerable progress in the efficient use of energy in recent decades and today can be considered one of the most energy-efficient of the industrialised countries. As well as government policies, such as promoting research, creating a regulatory framework and using market-based instruments, private initiatives also have a role to play if energy efficiency is to be systematically improved. The cost of energy is incentive enough for the private sector to cut consumption without centralised regulation. Market forces will have the desired effect. There are ongoing debates, however, about the state using additional instruments to achieve even higher savings targets. Even if energy savings can help to cut variable costs, it cannot be taken for granted that such additional government instruments will have a positive effect on the economy as a whole.Claudia Kemfert also emphasizes that energy policy is becoming more and more important. Energy supply should be secure, climate friendly and cost efficient. These three goals - competitiveness, climate protection and energy security - need to be equally fulfilled. However, these three targets are not always complementary but conflictary, as it can be seen in Germany right now. In Germany, old coal fired power plants need to be replaced and in addition nuclear power is phased out. The main energy policy dilemma reveals the question whether Germany´s climate protection goals can be reached if no nuclear power is applied and no new coal power plants will be build. Germany needs to establish an energy ministry which brings all different goals and interests together and develops a long term energy policy strategy. She points out that in order to guarantee energy security, such an energy ministry should be able, if necessary, to regulate and pose new power plants and infrastructure.