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Der Wachstumsbeitrag einer Senkung des Mehrwertsteuersatzes auf Hotelübernachtungen - Eine Simulationsrechnung

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  • Anke Mönnig

    ()
    (GWS - Institute of Economic Structures Research)

  • Dr. Marc-Ingo Wolter

    ()
    (GWS - Institute of Economic Structures Research)

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    Abstract

    Mit dem Wachstumsbeschleunigungsgesetz vom Dezember 2009 ist ein drittes Maßnahmenpaket in die Wege geleitet worden, mit dessen Hilfe die Folgen des Wirtschaftseinbruchs im Jahr 2009 abgefedert bzw. diesen entgegen gewirkt werden sollte. Die darin enthaltenen steuerlichen Sofortmaßnahmen umfassten neben der Erhöhung der Steuerfreibeträge für Kinder und des Kindergeldes diverse Begünstigungen im Zusammenhang mit der Erbschaftssteuer, Gewerbesteuer, der Besteuerung von Zinsaufwendungen sowie der Möglichkeit einer Sofortabschreibung von geringfügigen Wirtschaftsgütern. Darüber hinaus beschloss der Bundestag auf die Übernachtungskosten in Hotels, Pensionen, Gasthöfe und Campingplätze nunmehr den verminderten Steuersatz von 7% anzuwenden.

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    Bibliographic Info

    Paper provided by GWS - Institute of Economic Structures Research in its series GWS Discussion Paper Series with number 10-1.

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    Length: pages
    Date of creation: 2010
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    Handle: RePEc:gws:dpaper:10-1

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    Keywords: Wachstum; Mehrwertsteuer; Mehrwertsteuersatz; Hotel; Übernachtung; Tourismus;

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    1. Trabandt, Mathias & Uhlig, Harald, 2010. "How far are we from the slippery slope? The Laffer curve revisited," Working Paper Series 1174, European Central Bank.
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