Finally, to understand what form environmental taxes take more in depth the thesis examined the conditions that have to be true in terms of the dimensions of veridiction and subject relations in order to perceive environmental taxes accordingly to the arguments presented in the problematization analysis. In other words, assuming that environmental taxes operate accordingly to the arguments, what does it presuppose from the subjects and what type of standard of truth is it necessary to refer to?
In order for environmental taxes to operate accordingly to the arguments presented in the problematization analysis, it is presupposed that “reality” is accepted in terms of firms and
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households having “budgets” based on which they make decisions with the aim to maximize utility of their budgets (OECD 2017; OECD 2011). In other words, it is presupposed that (1) consumers and businesses are self-interested rational thinkers who aim at the maximization of the utility of their budgets and (2) the consumer does not make purchasing decisions based on altruistic reasons and that (3) businesses do not have any incentive to reduce emissions if there is no profit to be made on it.
The epistemological limits of the practice of environmental taxation is the market, as the market on the one hand presents the solution to cope with environmental damage and on the other hand constitutes the very existence and the meaning of the economic instrument. Moreover, the market also operates as the epistemological limits for understanding environment and responsibility. The price on the market operates as a standard of truth constituting the value of what nature is worth in itself and the value of the damage that environmental harm imposes on human beings.
Moreover, the market and prices operate as a standard of truth in terms of how responsibility is taken: responsibility is taken once the polluter has paid a market price for the environmental degradation that the agent has caused.
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