Template-type: ReDif-Paper 1.0
Author-Name: Backhaus Jürgen
Author-workplace-name: METEOR
Title: The quest for ecological tax reform : a Schumpeterian approach to public finance
Abstract: Paper prepared for presentation at the Fifth Conference of the International J.A. Schumpeter Society on Economic Dynamism: Analysis and Policy Münster, Germany, August 17-20, 1994 Recent quests for ecological tax reform are difficult to evaluate from an economic point of view, as they typically are based on an interdisciplinary argument drawing on contributions from biology, systems theory and economcis. In order to create a framework for reference and analysis, this paper sets out Henry George''s theory with respect to the natural environment. The environment is shown to be the very broad and potentially productive tax base for George''s Single Tax constitution. The tax constitution is shown to be a selfenforcing one, checking public sector growth by linking it to material progress in the economy. Also, the Georgist tax constitution is shown to provide incentives for an optimal use of environmental resources in the interest of both present and future generations. Disregarding the controversial case for a Single Tax for the moment, the remainder of Henry George''s framework can very well serve to evaluate ecological taxes in terms of their main objective, i.e. to ensure sustainable economic development. The paper argues that a more convincing case for ecological taxes can be made if that case is based on Georgist precepts. 
Keywords: environmental economics ; 
Series: Research Memoranda
Creation-Date: 1995
Number: 009
File-URL: http://digitalarchive.maastrichtuniversity.nl/fedora/objects/guid:4ea98557-4a2d-4706-b16e-15c028f43e72/datastreams/ASSET1/content
File-Format: application/pdf
File-Size: 61243
Handle: RePEc:unm:umamet:1995009