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Laffer in Luxemburg: Tankverkehr und Steueraufkommen im Großherzogtum

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  • Thöne, Michael
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    Abstract

    Luxemburg gehört zu den Gewinnern des Steuerwettbewerbs bei Abgaben auf spezielle Güter wie Kraftstoffe, Tabakwaren und Kaffee. Das Papier modelliert das Aufkommen der Steuern auf Benzin und Diesel in Luxemburg auf der Basis von Daten des Jahres 2005. Abweichend von bisherigen Studien berücksichtigen wir dabei vier unterschiedliche Nachfragergruppen und deren spezifisches Tankverhalten : Inländer, Tanktouristen, Grenzpendler und Transitverkehr. Auf dieser Grundlage der daraus hergeleiteten, extrem volatilen Nachfrage bilden wir ein einfaches, empirisch kalibriertes Simulationsmodell für Steueraufkommen und Lafferkurve. Hiermit wird auch der Trade-off zwischen Aufkommensmaximierung und Klimaschutz berechnet – wobei natürlich besonders Interesse den Bereich der Lafferkurve gilt, auf dem beide Ziele harmonieren. -- Luxembourg is on the winner?s side of tax competition in the field of excise duties on goods as gasoline, cigarettes and coffee. The paper simulates revenues from the taxation of petrol and diesel on the basis of the year 2005. Unlike other studies of cross-border ?tankering? we differentiate between four distinct consumer groups: domestic consumption, fuel tourism, consumption of cross-border commuters, and consumption of transit traffic. On the basis of the ensuing, extremely volatile demand we construct a simple, empirically calibrated simulation model for tax revenue and the Laffer-curve. We also look at the trade-off between revenue maximation and climate protection ? naturally with special emphasis on the section of the Laffer-curve where both objects harmonise.

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    Paper provided by University of Cologne, FiFo Institute for Public Economics in its series FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge with number 08-1.

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    Date of creation: 2008
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    Handle: RePEc:zbw:uoccpe:7040

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    Keywords: Tankverkehr; Steuerwettbewerb; Mineralölsteuern; fuel tourism; tax competition; gasoline taxation;

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