Philos Trans A Math Phys Eng Sci. 2013 Jan 28;371(1986):20110567. doi: 10.1098/rsta.2011.0567. Print 2013 Mar 13.
The present economy is not sustainable with regard to its per capita material consumption. A dematerialization of the economy of industrialized countries can be achieved by a change in course, from an industrial economy built on throughput to a circular economy built on stock optimization, decoupling wealth and welfare from resource consumption while creating more work. The business models of a circular economy have been known since the mid-1970s and are now applied in a number of industrial sectors. This paper argues that a simple and convincing lever could accelerate the shift to a circular economy, and that this lever is the shift to a tax system based on the principles of sustainability: not taxing renewable resources including human labour--work--but taxing non-renewable resources instead is a powerful lever. Taxing materials and energies will promote low-carbon and low-resource solutions and a move towards a 'circular' regional economy as opposed to the 'linear' global economy requiring fuel-based transport for goods throughput. In addition to substantial improvements in material and energy efficiency, regional job creation and national greenhouse gas emission reductions, such a change will foster all activities based on 'caring', such as maintaining cultural heritage and natural wealth, health services, knowledge and know-how.
就人均物质消耗而言，当前的经济模式是不可持续的。通过改变方向，工业化国家的经济可以实现去物质化，从基于吞吐量的工业经济转向基于存量优化的循环经济，在不消耗资源的情况下实现财富和福利的脱钩，并创造更多的就业机会。自 20 世纪 70 年代中期以来，循环经济的商业模式就已经为人所知，现在已经在一些工业部门得到了应用。本文认为，一个简单而有说服力的杠杆可以加速向循环经济的转变，而这个杠杆就是转向基于可持续性原则的税收制度：不针对包括人类劳动在内的可再生资源征税，而是对不可再生资源征税，这是一个强有力的杠杆。对材料和能源征税将促进低碳和低资源解决方案，并推动向“循环”区域经济转变，而不是依赖燃料的全球经济来实现货物吞吐量。除了在材料和能源效率方面的大幅提高、创造区域就业机会和减少国家温室气体排放外，这种转变还将促进所有基于“关怀”的活动，如维护文化遗产和自然财富、卫生服务、知识和技能。
