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Verhaltenslenkung durch Steuern und Nudging

  • Maximilian Zieser
Chapter
Part of the Die Wirtschaftspsychologie book series (DWP)

Zusammenfassung

Lenkungssteuern können die Nachfrage nach gesundheitsgefährdenden oder umweltbelastenden Güter effektiv verringern. Die Steuern treffen jedoch Konsumenten mit geringerem Einkommen oft stärker und werden häufig durch den Konsum von geringer besteuerten Alternativen oder den Bezug aus illegalen Quellen umgangen. Durch Förderungen gesunder oder umweltschonender Alternativen und die Kombination mit anderen Maßnahmen kann die Wirkung von Lenkungssteuern verstärkt werden. Als alternative Methode zur Verhaltenslenkung ohne finanziellen Zwang können Nudges eingesetzt werden. Durch die gezielte Präsentation von Entscheidungssituationen, etwa durch Hinweise oder Voreinstellungen, sollen Menschen zum erwünschten Verhalten „sanft angestupst“ werden.

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© Springer-Verlag GmbH Deutschland 2018

Authors and Affiliations

  1. 1.Institut für Österreichisches und Internationales SteuerrechtWU WienWienÖsterreich

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