CO2-Steuer

Was passiert, wenn ein Mensch feststellt, dass er ein Idiot ist? Sie wachen eines morgens auf und stellen fest: Die ganze Welt hat riesen Probleme – Klimawandel führt zu Katastrophen, Tornados, Extremwetter, Überschwemmungen, Erdbeben, Tsunamis… das ganze Ökosystem kann kippen, die Versorgung der Menschen mit dem Mindesten, also Nahrung und Trinkwasser leidet unter Übersäuerung, Verunreinigung und Übersalzung und Pestizide rotten Bestäuberbestände aus, Großgrundbesitzer beuten Wehrlose aus – auf Plantagen, für Mineralien, Müll und Plastik sammelt sich, Tiere werden verdinglicht, eingezäunt, geschreddert, gezüchtet, notgeschlachtet – outputoptimiert.

Die “Lebenslüge” unseres Wohlstands ist enorm – wir haben kaum Möglichkeit zurzeit das Richtige zu tun – kann man überhaupt wissen, was wirklich nachhaltig ist? Haben wir diese Transparenz und Aufklärung gegenüber Wertschöpfungsketten und deren Produkten?

Aber kommen wir zurück zur Frage: Was passiert, wenn ein Mensch feststellt, das er ein Idiot ist? Sie erwarten vielleicht eine Verhaltensänderung: “Jetzt Krempel ich mein Leben um, es muss sich was ändern!”, aber die menschliche Psyche kennt einige Fallstricke. Z. B. lösen wir kognitive Dissonanz, also unangenehme Selbsteinschätzungen gerne durch beschwichtigende Informationen auf: “Mein Nachbar ist noch schlimmer, der fährt ein SUV und hat eine Nesspresso-Kaffemaschine.”, oder “Ich hab ja eh keine Wahl, die Wirtschaft bietet einem nur Pest oder Cholera.” und vielleicht auch kontrastierend: “Nachhaltigkeit ist totaler Schwachsinn, da probieren ein paar Forscher ihren Job zu erhalten und betreiben Glaskugelforschung – den Klimawandel gibt´s nicht, ich wähle die AfD!”.

Für gewöhnlich sind die Dinge, die uns dann so einfallen nicht direkt “falsch”, aber sie sind unwesentlich oder zurechtgepriemelt, um zu passen – Im Hip Hop sagt man: “fake!”. Das sehen Sie auch an der Aussage zu den Optionen unserer “Lebenslüge”: In der Tat ist es sehr aufwändig nachhaltig einzukaufen – mein letzter Nahrungsmitteleinkauf stammt aus Europa und weiter entfernten Regionen, Bio kann ich mir nicht immer leisten. Was da an Transport-CO2 drinsteckt, Plastikmüll, Pestiziden – pfff, keine Ahnung. Ich brauchte was zu essen, hab mich zum Supermarkt geschleppt und genervt eingekauft – was brauch ich, was könnte helfen, was fallen mir für Gerichte ein, was ist günstig usw. . Zuhause angekommen setzte dann mein Gewissen ein – shit!

Pigue-Steuer

Hier kommt die CO2-Steuer bzw. allgemeiner die Pigue-Steuer ins Spiel. Sind negative Effekte von Produkten und Dienstleistungen nicht eingepreist – sieht man es nicht am Preis -, dann ist die knappheits- bzw. werthaltigkeitsabbildende Funktion der Preisbildung nicht mehr gegeben – Smiths´ unsichtbare Hand funktioniert nicht mehr. Eine Pigue-Steuer misst diesen fehlenden Preisaufschlag und preist in im Wege eine Abgabe ein, die es auch erlaubt Geschädigte im Wege der Subvention oder durch öffentliche Güter zu entschädigen oder einfach die Gemeinschaft / Nation zu finanzieren – was zurückzugeben.

Wären alle sogenannten negativen Externalitäten – ökonomisch und nach unseren Wertemaßstäben – über Pigue-Steuern eingepreist, könnten Sie einfach das günstigste Produkt kaufen, das die richtige Qualität hat – das wäre noch komplex genug. Sie müssten Werbung, Erfahrung, Marken, Zertifikate, Wissen usw. prüfen, um einen halbwegs zutreffenden Qualitätseindruck zu gewinnen. Hierbei helfen uns Institute, wie Stiftung Warentest oder Gutachten zu Antriebskonzepten usw. – Transparenz ist enorm wichtig und eine Menge an Information. Information kostet Zeit, und damit Geld in Produktion und Konsum.

Informationskosten und weitere Hürden

Wenn Sie also eine CO2-Steuer fordern, bedeutet das für Unternehmen Carbon Controlling, wenn Sie darüber hinaus umfassende Nachhaltigkeitserwägungen Fordern, brauchen Unternehmen Konzepte, wie das Global-Reporting-Initiative-Framework, und wenn dann auch noch alle Innovationen wasserdicht auf Risiken abzusichern sind, kostet das eine Menge Forschungs- und Zulassungsgelder. Das ist für viele Innovationen im Bereich Nachhaltigkeit eine Hürde: während der Absatz (Business Case for Sustainability) hochgradig unsicher ist, weil Nachhaltigkeit noch nicht im Mainstream angekommen sein dürfte, entsteht ein Haufen an Kosten, um Produkte zu innovieren, Wertschöpfungsketten zu regionalisieren (höhere Löhne) und die Nachhaltigkeit zu belegen. Deswegen gibt es eigentlich nur Zertifikate für ausgewählte Probleme, die sich – sofern nicht korrupt – im Wesentlichen auf werbewirksame und kaufwirksame Nachhaltigkeitsaspekte beziehen, die Komplexität regelmäßig jedoch ausblenden.

Wird eine marktdurchdringende CO2-Steuer für diverse Produkte eingeführt, müssen alle Unternehmen diese Informationsleistung erbringen und sie ist kein Wettbewerbsnachteil mehr – die Hürde “verschwindet”. Auch werden Innovationen in CO2-sparende Produkte zu Wettbewerbsvorteilen. Aber CO2 ist wie bereits aufgezeigt nur ein Element von Nachhaltigkeit. Nachhaltigkeit bedeutet soziale, ökologische und ökonomische Nachhaltigkeit. Zur sozialen Nachhaltigkeit gehören Dinge, wie Ausschluss von Kinderarbeit, faire Entlohnung, faire Arbeitsbedingungen, angemessener Kündigungsschutz, Finanzierung von Transistionszeiten der Arbeitslosigkeit und Weiterbildung.

Das Ideal und die Planwirtschaft

Eigentlich ist das Thema so komplex, dass wir so etwas wie eine Marktwirtschaft bräuchten, die sich im Wettbewerb um Nachhaltigkeit befindet, denn Regeln oder Regulation können die Komplexität nicht wirklich überschauen. Das ist ein bisschen wie Planwirtschaft im Sozialismus – ineffizient, ineffektiv, unflexibel.

Vielleicht tuen sich deswegen politisch Verantwortliche so schwer mit harter Regulierung, wie einer CO2-Steuer oder CO2-Zertifikate-Handel. Wir wollen jedoch festhalten, dass an mancher Stelle schon etwas getan wurde: CO2-Zertifikatehandel im Energiesektor, Nachhaltigkeitsaufklärung, Social Entrepreneurship, Impact Investment, Doughnut Economics, Umweltdemonstrationen, Boykotte – es gibt Bewegung.

Gerade auch Social Entrepreneurship zeigt auf, dass es Menschen gibt, die Verantwortung übernehmen wollen, mitdenken und Empathie besitzen – der Ehrbare Kaufmann und Corporate Social Responsibility existieren (Zu Informationen zu Verantwortungsthemen vergleiche CSR und the ethical capitalist).

Stellen Sie sich mal vor, alle deutschen Ingenieure und andere Profis würden versuchen richtig sinnvolle Produkte zu entwickeln – eigentlich eine riesen Chance und die Methodik ist auch schon weit entwickelt (Vgl den bescheidenen Beitrag: Nachhaltigkeit, der der Produktentwicklung entsprungen ist).

Was sind Nachteile einer CO2-Steuer

Neben der schwierigen bzw. bürokratischen Regulation der Steuer sind Maßnahmen, die relative Preise verändern eher im unteren Einkommenssegment bindend und wirksam. Es könnte zu einer Steigerung des allgemeinen Preisniveaus kommen und Einkommen entwerten und “gezwungen” zum kauf von nachhaltigen Produkten sind eher die Massen, als die Vermögenden. So findet nicht unbedingt eine Verantwortungsübernahme durch die Gesamtgesellschaft, den Menschen statt – reiche juckt das im Zweifel nicht. Das ist schade, weil gerade Reiche enormen Einfluss auf Innovationen haben, indem Sie Preisaufschläge für Innovationen zahlen können und die Technologien somit in ihrer realen Kostenreduktion finanzieren. Üblicherweise werden Innovationen erst über die Zeit zu Massengütern, während sie am Anfang nur den besonders interessierten zur Verfügung stehen. Nicht umsonst also führen wir die Debatte zur Verantwotungsübernahme und vorbildlichem Verhalten der Reichen.

Weitere Nachteile ergeben sich im internationalen Handel. Werden z. B. in Deutschland steuern für CO2 erhoben, aber in anderen Absatzmärkten einer handelbaren Industrie nicht, entstehen Komplexitätskosten, um Produkte für die einzelnen Märkte zu entwickeln. Gleichwohl hätte das den Vorteil einer Zukunftsgerichtetheit des Produktportfolios im Nachhaltigkeitsbereich – also so ungefähr das Gegenteil vom SUV und eher so etwas wie funktionale, multimodale und autonom fahrende Sharingkonzepte basierend auf regenerativen Energien (Vgl. Logistik der Zukunft).

Der SUV ist im übrigen eventuell für eine Anti-Nachhaltigkeitsspirale verantwortlich (Vgl. Modellierung von Marktspiralen) und mir als Ingenieur ist es in der Tat peinlich und es macht mich tieftraurig, das eine unserer Kernindustrien in Deutschland schlichtweg asoziale Marketingkonzepte vermarktet, anstatt MASCHINEN zu bauen, die Probleme vernünftig lösen – Schande über euch! Das ist ungefähr so, wie ein Teammitglied das nicht nur Trittbrett fährt, sondern auch noch versucht maximalen Schaden anzurichten, und so etwas nennt man Soziopathie.

Weitere Nachteile im internationalen Handel entstehen dann, wenn die Absatzmärkte sich regional beschränken und das Nachhaltigkeitsziel nicht wirklich erreicht wird, weil Länder nicht mitziehen. Gut wären also internationales wirksames Engagement. Hierfür gibt es Anzeichen und internationale Vereinbarungen, auch da gibt es Bewegung – nur nicht schnell genug.

Was ebenfalls nachteilig an einer CO2-Steuer ist, ist dass Sie für viele Zwang bedeutet und Bevormundung – würden Sie lieber eine nachhaltige Maschine aus Überzeugung bauen oder, weil der Kostendruck das nahelegt? Würden Sie sich lieber durch Verantwortungsübernahme hervortun, oder dazu rechtlich gezwungen sein? Es gibt viel Kritik am “auscrowden” von intrinsischer Motivation durch harte Regulation.

Was sind Alternativen zur CO2-Steuer

Ein zentrales Element auch der CO2-Steuer ist Transparenz. Wäre es wettbewerbsneutral Transparenz herzustellen, könnten Konsumenten, liebe Mitbürger, besser Entscheiden, was sie durch ihren Kauf unterstützen wollen. Transparenz bedeutet, dass unabhängige Experten Zieldimensionen durch Kennwerte und Gutachten beurteilen und raten – das könnte gesetzlich verpflichtend und damit wettbewerbsneutral sein. Transparenz herzustellen bedeutet nicht nur Informationen zusammen zu stellen, sondern sie auch geeignet zu vermitteln. Hier spielt Transparenz-Nudging eine interessante Rolle (Vgl. z. B. OptEcoBuy). Nudging bedeutet übersetzt anschubsen und im Kontext, die Expertengutachten in einfache Hinweise zu verdichten, wie Reihenfolgen, Noten, Ampelfarben oder ähnlich.

Eine weitere Alternative sind Verbote – es ist grundsätzlich möglich besonders averse Produkte einfach zu verbieten. Das beschränkt zwar die materielle Freizügigkeit, bedeutet aber z. B. das alle Menschen gleichermaßen betroffen sind, also auch Reiche. Gleichwohl müssen Verbote kontrolliert und durchgesetzt werden und es können Schattenmärkte entstehen, wie z. B. beim Alkoholverbot in den USA.

Das Gegenteil einer Steuer ist eine Subvention – man könnte besonders wünschenswerte Produkte durch Subventionen oder Umlagen fördern und konkurrenzfähig machen, wie z. B. bei der Energieumlage.

Letztlich existiert auch die besonders softe Methode der Meinungsbildung, um Bürger zu motivieren verantwortliche Konsumenten zu werden, Führungskräfte zu motivieren nachhaltige Strategien und Maßnahmen verantwortungsvoll zu ergreifen, Reiche und Konzerne zu motivieren Steuern zu zahlen und Innovatoren zu motivieren in der Suchrichtung voranzuschreiten.

Abwägung – Was ist der richtige Weg?

Im Kern geht es meines Erachtens tatsächlich um gesamtgesellschaftlichen Wandel – vom Individualismus in Richtung Kollektivismus, von Opportunismus in Richtung Verantwortung, von Autoritätssystemen zu Vernetzung und Dezentralität, von Arbeitsfokus zu Bürgertum und Gemeinschaft, von Erfolg ist Reichtum zu Erfolg ist Zufriedenheit (Vgl. Glücksländer), von Reaktivität zu Proaktivität, von Toleranz zu Diversität und Akzeptanz, von Beschwerde zu Kostruktivität, von Unwissend zu emotional Intelligent, von Nationalismus zu Weltoffenheit, von Massenproduktion zu Mass-Customization, von Globalisierung zu Handelsteritorien (Vgl. Herstellung von Konvergenz), von Hierarchie zu Koordination (Vgl. Unternehmenskonzeptionen), von Sozialismus versus Kapitalismus zu Digitalisierung (Vgl. Utilitismus), von Drucksystem zu Motivation und von Existenzsicherung zu Verteilungsgerechtigkeit (Vgl. Arbeitsvermittlung 4.0 und Gerechtigkeit – eine Beschwerde) sowie von Ausbildung zu lebenslangem Lernen.

Die Themen der Zeit sind mannigfaltig und fordernd. Ein junger Mann, dessen Artikel ich nicht mehr finde, hatte argumentiert, dass die Entwicklung der Strömung, die sich in der AfD manifestiert inklusive Rassismus und Radikalisierung, auf der Sicherung des Gefühls ein guter Wohlstandsmensch zu sein basiert – früher war man stolz bessergestellt zu sein, das hatte man sich als Volk verdient, heute sind wir Ausbeuter und Sozialschmarotzer, obwohl wir viel Arbeiten.

Mit Komplexität umzugehen erfordert viel Agilität und enorme Verarbeitungskapazität sowie – und davon haben deutsche besonders wenig – Frustrationstoleranz, Emotionale Intelligenz und Hoffnung (Vgl. Selbstregulation, Positives Denken und Bewusstseinsreifung). Komplexität ist auch schwer alleine zu verarbeiten, wir brauchen uns, wir brauchen Gemeinschaft, wir brauchen Kooperation (Vgl. Kooperationsmanagement). Wir sollten Soziale Medien und Digitalisierung zu zielführender und hilfreicher Vernetzung einsetzen (Vgl. Wissensmanagement). Und wir können nicht im Kämpfen und Verdrängen / Flüchten und Gerichtsurteilen verharren, sondern müssen uns wertschätzen – die Würde des Menschen ist unantastbar (Vgl. Konfliktmanagement) bedeutet Menschen Respekt zu zollen und Empfehlung statt Neid.

Ich komme also zum Schluss, dass wir ein Portfolio von genannten Maßnahmen brauchen – wir brauchen Meinungsbildung und Appell genauso wie harte Regulation. Aber was hilft wirklich, Transparenzregulierung und Transparenznudging oder umfängliche CO2-Steuern. Hilfreich finde ich insbesondere die Abkehr von einer statischen Entscheidung hin zu einer dynamischen Betrachtung: wir können erst Transparenz regulieren und Nudgingsysteme ausbauen, bevor wir – falls erforderlich – zunehmend hart regulieren. Wir können in einem Prozess eine Balance aus softer und harter Regulierung entwickeln, die sich an das Problem herantastet. Angefangen mit den großen Brocken, denn wir arbeiten gegen die Zeit und wenn wir nichts tun, müssen wir eventuell irgendwann hochriskante Geoengineering-Projekte durchführen, um zu überleben.

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2019-04-01

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