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Zur offenen und verdeckten Belastung der Gesundheitskosten durch die Mehrwertsteuer

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  • Dieter Dziadkowski
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    Abstract

    Dieter Dziadkowski, ehemaliges Mitglied der Bareis-Kommission, geht in seinem Kommentar der Frage nach, wie sich die Anhebung der Mehrwertsteuer auf die Gesundheitskosten und letztlich auf die Krankenkassenbeiträge auswirken wird. Da die Gesundheitskosten nicht nur offen (z.B. die Arzneimittelkosten mit dem vollen Mehrwertsteuersatz), sondern auch (die übrigen Therapiekosten) verdeckt durch nichtabziehbare Vorsteuern mit Mehrwertsteuer belegt sind, ist mit einer deutlich Zusatzbelastung zu rechnen.

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    File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/ZS/ZS-ifo_Schnelldienst/zs-sd-2007/ifosd_2007_2_2.pdf
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    Bibliographic Info

    Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

    Volume (Year): 60 (2007)
    Issue (Month): 02 (01)
    Pages: 20-22

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    Handle: RePEc:ces:ifosdt:v:60:y:2007:i:02:p:20-22

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    Keywords: Gesundheitswesen; Gesundheitskosten; Umsatzsteuer; Gesundheitsreform; Deutschland;

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    1. Markus Lüngen & Andreas Gerber & Karl W. Lauterbach & Klaus Jacobs & Jochen Pimpertz, 2006. "Gesundheitsfonds oder/und steuerfinanziert – die Umgestaltung der Krankenversicherung," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 59(16), pages 03-11, 08.
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