IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Probleme der Steuerharmonisierung : Das Beispiel der Leuchtmittelsteuer

  • Rüdiger Parsche
Registered author(s):

    Im Hinblick auf den EG-Binnenmarkt sah der Vorschlag der EG-Kommission von 1987 zur Harmonisierung der indirekten Steuern nicht nur eine Annäherung der Mehrwertsteuersätze und -strukturen vor, sondern auch eine gewisse Angleichung der fünf großen Verbrauchsteuern. Die sog. "kleinen" Verbrauchsteuern sollten dagegen ganz abgeschafft werden. Dieser binnenmarkt- und wettbewerbspolitisch orientierte Ansatz wurde jedoch von den meisten EG-Ländern abgelehnt. Zu den lediglich historisch zu begründeten "kleinen" Verbrauchssteuern, die im Binnenmarkt keine Existenzberechtigung mehr haben, gehört die deutsche Leuchtmittelsteuer. (Ihr Anteil am gesamten Steueraufkommen betrug 1990 mit gut 170 Mill. DM etwa 0,03%.). Das Gutachten ergab, daß eine Beibehaltung der Leuchtmittelsteuer nach 1993 vermutlich zur Verlagerung von Produktionsstätten in EG-Länder führen würde, in denen diese Steuer nicht erhoben wird.

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below under "Related research" whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

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

    Volume (Year): 45 (1992)
    Issue (Month): 01/02 (October)
    Pages: 15-20

    in new window

    Handle: RePEc:ces:ifosdt:v:45:y:1992:i:01/02:p:15-20
    Contact details of provider: Postal:
    Poschingerstr. 5, 81679 München

    Phone: +49-89-9224-0
    Fax: +49-89-985369
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ces:ifosdt:v:45:y:1992:i:01/02:p:15-20. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Klaus Wohlrabe)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.