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Die Ökologische Steuerreform in Deutschland: Ein umweltpolitisches Feigenblatt

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  • Böhringer, Christoph
  • Schwager, Robert

Abstract

Die Ökologische Steuerreform wurde expressis verbis mit der Zielsetzung verabschiedet, einen ökologischen Umbau der Industriegesellschaft einzuleiten und den Arbeitsmarkt zu entlasten. Obwohl das Beschäftigungsziel in Zeiten hoher Arbeitslosigkeit Priorität genießt, ist seine Betonung im Zusammenhang mit der Ökologischen Steuerreform kontraproduktiv. Ökologisch sinnvolle Maßnahmen könnten gesellschaftspolitisch auf Ablehnung stoßen, weil die erhofften Arbeitsmarkteffekte ausbleiben. Da eine substantielle zweite Dividende unwahrscheinlich ist, kämen Umweltsteuern aus dieser Perspektive unter Rechtfertigungsdruck. Gerade weil die Aussichten auf positive Beschäftigungswirkungen gering sind, ist das ökologische Ziel für die Begründung von Umweltsteuern ausschlaggebend. Umweltsteuern sollen die Umweltqualität erhöhen und müssen dementsprechend konzipiert werden. Eine einheitliche Besteuerung gewährleistet, daß alle Verursacher von Umweltverschmutzung mit den damit verbundenen Kosten konfrontiert werden. Dann wird Umweltschutz dort geleistet, wo er am wenigsten kostet. Aus theoretischer Sicht können Abweichungen von dieser einfachen Regel vorteilhaft sein, wenn globale Umweltexternalitäten im nationalen Alleingang gemindert werden sollen oder wenn Verzerrungen durch andere Steuern bestehen. Für die Praxis sind die aus der Theorie ableitbaren Empfehlungen zur Steuerdifferenzierung jedoch kaum relevant. Die gegenwärtige Ausgestaltung der Ökosteuer weicht vom Prinzip der einheitlichen Besteuerung erheblich ab. Über weitreichende Ausnahmen wird die ökologische Lenkungswirkung stark abgeschwächt. Umweltschutz wird damit teurer, als er aus gesamtwirtschaftlicher Sicht sein müßte. Die Verwässerung der Ökologischen Steuerreform ist politisch auf die geringe Zahlungsbereitschaft der Wähler für Umweltschutz und die starke sektorale Konzentration von Anpassungskosten einheitlicher Umweltsteuern zurückzuführen. Ausnahmeregelungen für energieintensive Branchen haben die politischen und ökonomischen Kosten der Ökologischen Steuerreform verringert. Damit wurde aber auch das Umweltziel faktisch aufgegeben.

Suggested Citation

  • Böhringer, Christoph & Schwager, Robert, 2002. "Die Ökologische Steuerreform in Deutschland: Ein umweltpolitisches Feigenblatt," ZEW Discussion Papers 02-14, ZEW - Leibniz Centre for European Economic Research.
  • Handle: RePEc:zbw:zewdip:883
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    1. Böcher, Michael, 2012. "A theoretical framework for explaining the choice of instruments in environmental policy," Forest Policy and Economics, Elsevier, vol. 16(C), pages 14-22.

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