3FOOD

Third Industrial Revolution Consulting Group
in the EU have declined in recent decades, and now constitute 2.5% of EU GDP. 332 While
environmental regulations have replaced some tax needs there remain greater
opportunities. For example, a revenue-neutral carbon fee on all CO 2 emissions would
incentivize increasing efficiency-productivity improvements and shifting to near zeroemission
solar and wind power, while minimizing the impact by providing a tax return to
citizens that left them financially whole. 333
5.2 Modify the tax system to promote re-using of resources instead of using primary raw
materials. Establish financial incentives promoting the use of secondary source materials
as raw material, as well as financial incentives promoting eco-design / material selection /
design for disassembly.
5.3 Establish a taxation system for the use of new resources in non-consumable products. A
change in the tax system is required to shift purchasing perspectives from the linear “takemake-dispose”
model to “retake-remake-reuse-reduce-recycle” circular model. The
specifics should be fleshed out through a public-private task force that reviews the
experience and evidence of how such tax systems are working in other nations, and makes
recommendations for modifying Luxembourg’s tax system.
5.4 Incentivize dismantable "zero emission" buildings. Luxembourg has already mandated
that beginning in 2017 the passive house standard (Class A) will be required for new
residential buildings. 334 In addition, financial incentives for energy positive housing,
renewable energy production, and dismantable buildings should be implemented.
6 Educational
6.1 Promote new educational curricula that help student learn new aptitudes, skills and
competences for circular product design and production.
332 Mathé, Milena, Gaëtan Nicodème and Savino Ruà (2015) Tax Shifts, European Commission, Working Paper No.
59, European Commission’s Directorate-General for Taxation and Customs Union, October 2015.
333 Komanoff, Charles (2016) Revenue-neutral Carbon Tax FAQ, Carbon Tax Center, http://www.carbontax.org/.
334 Lichtmeß, Dr. Markus and Dr. Jens Knissel (2013) Nationaler Plan Luxemburgs zur Erhöhung der Zahl der
Niedrigstenergiegebäude im Rahmen der Richtlinie 2010/31/EU vom 19. Mai 2010 über die
Gesamtenergieeffizienz von Gebäuden (Neufassung) Luxemburg, Juli 2013, Gouvernement du Grand-Duché de
Luxembourg Ministère de l'Economie et du Commerce extérieur Direction générale de l'Energie [National plan of
Luxembourg for increasing the number of nearly zero energy buildings under Directive]
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