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Steuern, Wettbewerb und Wettbewerbsneutralität

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  • Justus Haucap

Abstract

Bei der Besteuerung nicht oder nur begrenzt handelbarer Dienstleistungen (wie z.B. lokale Postdienstleistungen) entfällt der Anpassungsdruck des internationalen Steuerwettbewerbs weitgehend, sodass etwaige Wettbewerbsverzerrungen insbesondere zwischen verschiedenen inländischen Marktteilnehmern leicht fortbestehen können. Der vorliegende Beitrag illustriert dieses Problem anhand von zwei aktuellen Beispielen und zeigt auf, wie Verbrauchsteuern den Wettbewerb auf Produktmärkten beeinflussen können. Zum einen wird das Mehrwertsteuerprivileg der Deutschen Post AG erörtert, zum anderen die jüngst in Deutschland eingeführt Luftverkehrsteuer. --

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Bibliographic Info

Article provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.

Volume (Year): 13 (2012)
Issue (Month): 1-2 (02)
Pages: 103-115

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Handle: RePEc:bla:perwir:v:13:y:2012:i:1-2:p:103-115

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  1. Hans-Werner Sinn, 2004. "The New Systems Competition," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 5(1), pages 23-38, 02.
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  17. Gerken, Lüder & Märkt, Jörg & Schick, Gerhard, 2000. "Internationaler Steuerwettbewerb," Untersuchungen zur Ordnungstheorie und Ordnungspolitik, Mohr Siebeck, Tübingen & Walter Eucken Institut, Freiburg, Germany, edition 1, volume 40, number urn:isbn:9783161474576, December.
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Cited by:
  1. Justus Haucap, 2012. "Steuern, Wettbewerb und Wettbewerbsneutralität," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 103-115, 02.

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