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Die Verteilungswirkungen der Mineralölsteuer in Österreich

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  • Dominik Bernhofer
  • Romana Brait

Abstract

Zur Sanierung des Budgets plant die österreichische Bundesregierung u. a. eine Erhöhung der Mineralölsteuer (MÖSt). Der Beitrag überprüft auf Basis der Konsumerhebung 2004/05 die direkte Verteilungswirkung der MÖSt und etwaiger Variationen zwischen den privaten Haushalten. Die Verteilungswirkung zwischen Haushalten und Firmen sowie jene zwischen In- und Ausland („Tanktourismus“) werden nicht untersucht. Die Regressivitätshypothese kann nur für Subsamples bestätigt werden. Nichtsdestotrotz scheint für bestimmte Personengruppen sozialer Handlungsbedarf gegeben. Die sodann angestellten wirtschaftspolitischen Überlegungen beschäftigen sich mit der Frage, wie negative soziale Effekte abgefedert werden können, ohne die ökologische Stoßrichtung einer MÖSt-Erhöhung zu konterkarieren.

Suggested Citation

  • Dominik Bernhofer & Romana Brait, 2011. "Die Verteilungswirkungen der Mineralölsteuer in Österreich," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 37(1), pages 69-93.
    • Handle: RePEc:clr:wugarc:y:2011v:37i:1p:69
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    2. Leif Jacobs & Lara Quack & Mario Mechtel, 2021. "Distributional Effects of Carbon Pricing by Transport Fuel Taxation," Working Paper Series in Economics 405, University of Lüneburg, Institute of Economics.

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