Umweltlenkung und Besteuerung nach der Leistungsfähigkeit
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Umweltlenkung und Besteuerung nach der Leistungsfähigkeit
Eine finanzwissenschaftliche Kritik Steuer- und finanzverfassungsrechtlicher Probleme von Umweltsteuern
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 120 (2000), Iss. 1 : pp. 93–142
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Gawel, Erik
Cited By
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Steuerpolitik — Von der Theorie zur Praxis
Werte, Prinzipien und Gerechtigkeit: Zu einem dynamischen Verständnis von Leistungsfähigkeit
Petersen, Hans-Georg
2003
https://doi.org/10.1007/978-3-642-55887-0_4 [Citations: 1]
Abstract
Environmental charges are often reproached for lacking distributive justice. The polluter-pays-principle as some kind of benefit taxation may therefore fulfill efficiency requirements, but can it, as a rule for taxation, be considered fair and just, too? However, constitutional law in Germany seems to make it essential for reasons of distributive justice that taxation, in general, obeys the ability-to-pay principle. For this reason, eco-taxes are partly condsidered even unconstitutional. The paper analyzes the crucial question whether green taxes can be compatible with equal sacrifice taxation and therefore may satisfy the constitutional law principle of equality in taxation.