The distribution of German household environmental footprints (EnvFs) across income groups is analyzed by using EXIOBASE v3.6 and the consumer expenditure survey of 2013. Expenditure underreporting is corrected by using a novel method, where the expenditures are modeled as truncated normal distribution. The focus lies on carbon (CF) and material (MF) footprints, which for average German households are 9.1 ± 0.4 metric tons CO₂e and 10.9 ± 0.6 metric tons material per capita. Although the lowest‐income group has the lowest share of transportation in EnvFs, at 10.4% (CF) and 3.9% (MF), it has the highest share of electricity and utilities in EnvFs, at 39.4% (CF) and 16.7% (MF). In contrast, the highest‐income group has the highest share of transportation in EnvFs, at 20.3% (CF) and 12.4% (MF). The highest‐income group has a higher share of emissions produced overseas (38.6% vs. 34.3%) and imported resource use (69.9% vs. 66.4%) compared to the average households. When substituting 50% of imported goods with domestic ones in a counterfactual scenario, this group only decreases its CF by 2.8% and MF by 5.3%. Although incomes in Germany are distributed more equally (Gini index 0.28), the German household CF is distributed less equally (0.16). A uniform carbon tax across all sectors would be regressive (Suits index −0.13). Hence, a revenue recycling scheme is necessary to alleviate the burden on low‐income households. The overall carbon intensity shows an inverted‐U trend due to the increasing consumption of carbon‐intensive heating for lower‐income groups, indicating a possible rebound effect for these groups. This article met the requirements for a gold – gold JIE data openness badge described at http://jie.click/badges.

中文翻译：

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德国家庭环境足迹在不同收入群体中的分布对整合环境和社会政策设计的影响  

使用EXIOBASE v3.6和2013年的消费者支出调查分析了德国各收入群体的家庭环境足迹（EnvFs）分布。使用新方法纠正了支出不足的报告，该方法将支出建模为截断的正态分布。重点在于碳（CF）和材料（MF）足迹，对于德国家庭而言，这些足迹平均为9.1±0.4公吨CO ₂e和人均10.9±0.6公吨材料。尽管收入最低的群体在EnvFs中的运输份额最低，分别为10.4％（CF）和3.9％（MF），但其电力和公用事业在EnvFs中的比例最高，分别为39.4％（CF）和16.7％（ MF）。相反，收入最高的人群在EnvFs中的交通份额最高，分别为20.3％（CF）和12.4％（MF）。与普通家庭相比，收入最高的群体在海外产生的排放中所占比例较高（38.6％对34.3％）和进口资源使用方面（69.9％对66.4％）。如果在反事实情况下用进口商品代替50％的进口商品，该组只能将CF降低2.8％，MF降低5.3％。尽管德国的收入分配更加平均（基尼系数0.28），德国家庭CF的分配却不那么平均（0.16）。所有部门统一征收碳税将是累退性的（Suits index -0.13）。因此，有必要制定一项收入回收计划以减轻低收入家庭的负担。总体碳强度显示出倒U趋势，这是由于低收入群体碳密集型供暖的消耗量增加，表明这些群体可能产生反弹效应。本文符合http://jie.click/badges中所述的gold-gold JIE数据开放性徽章的要求。