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Verfassungsfragen der Internalisierung externer Kosten im Interesse des Umweltschutzes

In: Unternehmenskauf und Unternehmensumwandlung

Author

Listed:
  • Gerd Morgenthaler

    (Universität Siegen)

Abstract

The implementation, in December 2019, of the German federal Brennstoffemissionshandelsgesetz (Fuel Emissions Trading Act) has again raised questions of constitutional law referring to the so-called internalization of external costs in the field of environmental policy. Based on a distinction of the different types of tax or certificate solutions proposed in economics, the following paper analyses the relevant provisions of the Grundgesetz (Basic Law) concerning federalism, budget control and basic rights in order to work out the principles and rules binding the legislator when introducing new financial instruments for a sustainable development.

Suggested Citation

  • Gerd Morgenthaler, 2021. "Verfassungsfragen der Internalisierung externer Kosten im Interesse des Umweltschutzes," Springer Books, in: Nadine Antonakopoulos & Benjamin Engel & Michael Gille (ed.), Unternehmenskauf und Unternehmensumwandlung, pages 323-338, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-34138-1_18
    DOI: 10.1007/978-3-658-34138-1_18
    as

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