In Search of the Environmental Price Tag--The Labyrinth of Taxation and Its Exit (1993).

In Search of the Environmental Price Tag--The Labyrinth of Taxation and Its Exit (1993).

When considering the introduction of an environmental tax, I believe that we must first confront the limitations inherent in the existing tax system. Certainly, there are systems that encourage environmental consideration, such as special depreciation and tax credits for energy-saving equipment. However, these systems are difficult for small and medium-sized enterprises (SMEs) to use because of the cumbersome application procedures and the limited scope of eligible equipment. In addition, the benefits are not so great, and they lack the power to influence corporate investment decisions.

On the other hand, the petroleum tax and the fee-based garbage bag system may appear to be environmental taxes, but in reality they were introduced as energy policy or as a financial measure for local governments, and are not primarily aimed at environmental conservation. Even if there is an environmental contribution as a result, it is only a secondary effect.

Thus, I became convinced that the existing system is insufficient to guide environmental behavior in a systematic way. I believe that an "environmental tax," which would give a clear price for actions that place a burden on the environment, could be the compass for a new society.