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Wird die Umsatzsteuer überwälzt? Eine empirische Studie der Preispolitik im deutschen Hotelgewerbe

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  • Wagner, Franz W.
  • Weber, Stefan
  • Gegenwarth, Lisa

Abstract

Die öffentliche Kritik, die 2010 der Senkung des Umsatzsteuer-Tarifs für Hotelübernachtungen von 19% auf 7% folgte, war insoweit überraschend, als der traditionellen Inzidenz-Hypothese zufolge Tarifsenkungen der Umsatzsteuer durch Preissenkungen Konsumenten zugutekommen. Sie wäre berechtigt gewesen, wenn die Tarifsenkung von den Hoteliers nicht an die Konsumenten weitergegeben worden wäre. Unsere 3.131 Hotelbetriebe umfassende empirische Untersuchung der Tarifsenkung von 2010 weist nach, dass die Inzidenz-Hypothese nicht bestätigt wurde und die öffentliche Meinung entgegen der ursprünglichen politischen Begründung der Tarifsenkung Recht behalten hat.

Suggested Citation

  • Wagner, Franz W. & Weber, Stefan & Gegenwarth, Lisa, 2014. "Wird die Umsatzsteuer überwälzt? Eine empirische Studie der Preispolitik im deutschen Hotelgewerbe," arqus Discussion Papers in Quantitative Tax Research 179, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:179
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    References listed on IDEAS

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    More about this item

    Keywords

    Umsatzsteuer; Steuerreform; Steuerinzidenz; Steuerlast; VAT; Tax Reform; Tax Incidence; Tax Burden;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism

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