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Tabaksteuererhöhung : fiskalisch ein Flop?


  • Josef Körner


Während die Erhöhung der Mineralöl- und der Versicherungssteuer in den ersten fünf Monaten dieses Jahres zu Mehreinnahmen von 34,5 bzw. 62,8% führte, entwickelte sich das Tabaksteueraufkommen ausgesprochen enttäuschend für den Fiskus: Statt der offiziell erwarteten Mehreinnahmen von 0,75 Mrd. DM waren bisher aufgrund des rückläufigen Zigarettenumsatzes Mindereinnahmen von 0,6 Mrd. DM (-8,9%) zu verzeichnen. Auch wenn die Raucher teilweise ihre alten Konsumgewohnheiten wieder aufnehmen, werden die Tabaksteuereinnahmen nach einem stärkeren Anstieg im nächsten Jahr mittelfristig allenfalls noch um durchschnittlich 1% zunehmen.

Suggested Citation

  • Josef Körner, 1992. "Tabaksteuererhöhung : fiskalisch ein Flop?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 45(21), pages 18-21, October.
  • Handle: RePEc:ces:ifosdt:v:45:y:1992:i:21:p:18-21

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