Grüne on finance and taxes

The Greens want all of the state's fiscal decisions to be measured against the 1.5-degree target and their social consequences. A climate check for state spending would be introduced, and the state's investments would remain geared to sustainability.

The state spends a lot of money. The Greens want to check every expense: Is it good for the climate? They call this a climate check. The state's invested money should not harm the climate either.

The climate check would apply to spending in the state budget. The state pension fund and NRW.BANK would continue to be committed to sustainable investment and the 1.5-degree target. For the party, sustainable management also means handling tax money carefully, ensuring an effective administration, and preserving public property.

The Greens want a "green pact for the future" to invest considerably more in public infrastructure. To pay for it, they would use the leeway in the debt brake and create financing channels outside the state budget.

Schools, roads, and networks need a lot of money. The Greens want to invest more in them. The debt brake limits new debt. The Greens want to use the exceptions it allows. They also want new sources of money outside the budget.

Investment would go to educational facilities, digitalization, the shift in transportation, climate protection, and climate adaptation. The platform cites a large investment backlog, especially in municipalities, and argues that the spending will pay off for future generations. The new financing channels would be used only for forward-looking investments. For the consequences of the pandemic, the party wants to keep using the debt brake's emergency exception through the existing rescue fund and expand it if needed.

The Greens want to create a legacy debt fund that helps cities and towns pay down their debts. This is meant to let municipalities invest on their own again in education, childcare, transportation, and infrastructure.

Many cities and towns have large debts. The Greens want to help them with a fund. A fund is a pot of money for a set purpose. Then towns can spend money on their own again. For example, on schools and bike paths.

As examples of municipal investment, the platform names bike paths and municipal solar power plants. So that municipalities can actually draw on funding programs, a share of project management costs would count as eligible for funding. Tax shortfalls caused by the coronavirus crisis would be offset through shared effort.

The Greens want to stop municipalities from luring businesses away from each other with low local business tax rates. Instead, cities and towns should cooperate and be able to collect the Gewerbesteuer (local business tax) jointly. Municipal funding programs are also to be simplified.

Some cities cut taxes to attract companies. The Greens want to make this unattractive. Cities should work together instead. Applying for state funding should also get easier for cities.

The platform argues that competition over low tax rates creates neither new jobs nor innovation. The state is to set incentives for cooperation in which municipalities collect the local business tax together. Municipal financing is to be designed so that tax dumping does not pay off. Funding programs for municipalities are to become simpler in application and accounting and be geared more closely to need and financial strength. The platform also states the principle that whoever assigns a task to municipalities must pay for it.

The Greens want to step up the fight against tax evasion and tax fraud. The tax administration and tax investigation units are to get more staff and better digital technology. The platform justifies this with money it says is missing for schools and investment.

Some people and companies do not pay their taxes. The Greens want to pursue this more strongly. Tax offices should get more staff and better technology. The money should then go to schools.

The platform puts the nationwide loss from tax evasion at an estimated 100 billion euros a year. The tax administration and tax investigation service are to be expanded and better equipped technically and digitally. As an example, the platform names reporting offices that are to be fully digitized following Baden-Württemberg's model. In addition, more training places are to be created and the tax administration is to become a more attractive employer.