Auf dem Weg zu wahren Preisen im Lebensmitteleinzelhandel: Die Mehrwertsteuer als Instrument zur Agrar-Transformation (2023)

A sustainable transformation of current agricultural systems is inevitable. A reform of the value-added tax system represents a possible path for this transformation. Positive monetary incentives for sustainable food and negative monetary incentives for products with high externalities can provide impetus for sustainable agriculture on both the consumer and producer side. This would not only contribute to reaching national and international targets for organic farming, but also to reducing environmental damage.

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