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Problematische Legitimation von Tabak- und Alkoholsteuern

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  • Damian Fichte

Abstract

In Germany there is one tax on tobacco and also five different taxes on alcohol. The tax revenues of 2012 amounted to 17.4 billion euros. But neither tobacco nor alcohol taxes can be sufficiently legitimised. The taxes collide with the principle of tax equality and cannot be justified on the basis of external effects. The best political solution would be to eliminate them, but this option is unlikely because of the current EU legislation. As long as the EU regulations remain unchanged, Germany can only keep the tax rates at a low level. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Suggested Citation

  • Damian Fichte, 2014. "Problematische Legitimation von Tabak- und Alkoholsteuern," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(1), pages 62-68, January.
    • Handle: RePEc:spr:wirtsc:v:94:y:2014:i:1:p:62-68
    DOI: 10.1007/s10273-014-1626-5
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    References listed on IDEAS

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    1. Damian Fichte & Olaf Schulemann, 2010. "Versicherungsfremde Leistungen in der Gesetzlichen Krankenversicherung," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 90(10), pages 676-682, October.
    2. van Deuverden, Kristina, 2004. "Die Erhöhung der Tabaksteuer zur Finanzierung versicherungsfremder Leistungen in der gesetzlichen Krankenversicherung," IWH Discussion Papers 187/2004, Halle Institute for Economic Research (IWH).
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    Cited by:

    1. Fichte, Damian & Lemmer, Jens, 2016. ""Steuer auf die Steuer": Mehrbelastungen durch Steuerkumulation begrenzen," DSi kompakt 23, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.

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    More about this item

    Keywords

    H24; I1; K34;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • I1 - Health, Education, and Welfare - - Health
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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