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Zur offenen und verdeckten Belastung der Gesundheitskosten durch die Mehrwertsteuer


  • Dieter Dziadkowski


Dieter Dziadkowski, ehemaliges Mitglied der Bareis-Kommission, geht in seinem Kommentar der Frage nach, wie sich die Anhebung der Mehrwertsteuer auf die Gesundheitskosten und letztlich auf die Krankenkassenbeiträge auswirken wird. Da die Gesundheitskosten nicht nur offen (z.B. die Arzneimittelkosten mit dem vollen Mehrwertsteuersatz), sondern auch (die übrigen Therapiekosten) verdeckt durch nichtabziehbare Vorsteuern mit Mehrwertsteuer belegt sind, ist mit einer deutlich Zusatzbelastung zu rechnen.

Suggested Citation

  • Dieter Dziadkowski, 2007. "Zur offenen und verdeckten Belastung der Gesundheitskosten durch die Mehrwertsteuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(02), pages 20-22, January.
  • Handle: RePEc:ces:ifosdt:v:60:y:2007:i:02:p:20-22

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    References listed on IDEAS

    1. Markus Lüngen & Andreas Gerber & Karl W. Lauterbach & Klaus Jacobs & Jochen Pimpertz, 2006. "Gesundheitsfonds oder/und steuerfinanziert - die Umgestaltung der Krankenversicherung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 59(16), pages 03-11, August.
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    More about this item


    Gesundheitswesen; Gesundheitskosten; Umsatzsteuer; Gesundheitsreform; Deutschland;

    JEL classification:

    • I10 - Health, Education, and Welfare - - Health - - - General


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