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Große Unterschiede in der Abgabenbelastung von Personenkraftwagen in Europa

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  • Hartmut Kuhfeld
  • Uwe Kunert

Abstract

Die Steuern und Gebühren auf die Zulassung, den Besitz und die Nutzung von Personenkraftwagen werden in den europäischen Ländern unterschiedlich bemessen und variieren stark in ihrer Höhe. Das DIW Berlin hat in einer Untersuchung die relevanten Abgaben auf Pkw für 21 Staaten analysiert. Für einzelne Fahrzeugtypen werden jährliche Abgaben erhoben, die von Land zu Land bis zum Faktor vier differieren. Dabei haben die verschiedenen Abgabearten sehr unterschiedliche Anteile an der gesamten Belastung. Angesichts der Bedeutung der Abgabensysteme für die Markt- und Wettbewerbsbedingungen strebt die Europäische Kommission eine wechselseitige Annäherung der Steuersysteme an. Die von der Kommission ebenfalls vorgeschlagene stärkere Orientierung der Abgabenbemessung an Umweltkriterien ist bislang schwach ausgeprägt. Veränderungen und Vereinheitlichungen der steuerlichen Ausgestaltung stehen zahlreiche Hindernisse und Einwendungen entgegen.

Suggested Citation

  • Hartmut Kuhfeld & Uwe Kunert, 2002. "Große Unterschiede in der Abgabenbelastung von Personenkraftwagen in Europa," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 69(47), pages 811-819.
  • Handle: RePEc:diw:diwwob:69-470-10
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    References listed on IDEAS

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    1. Gray, D., 1995. "Reforming the Energy Sector in Transition Economies. Selected Experience and Lessons," World Bank - Discussion Papers 296, World Bank.
    2. Philip Cagan, 1958. "The Demand for Currency Relative to Total Money Supply," NBER Chapters,in: The Demand for Currency Relative to Total Money Supply, pages 1-37 National Bureau of Economic Research, Inc.
    3. Jeffrey Sachs & Andrew M. Warner, 1996. "Achieving Rapid Growth in the Transition Economies of Central Europe," CASE Network Studies and Analyses 0073, CASE-Center for Social and Economic Research.
    4. Phillip Cagan, 1958. "The Demand for Currency Relative to the Total Money Supply," Journal of Political Economy, University of Chicago Press, vol. 66, pages 303-303.
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    Cited by:

    1. Dominika Kalinowska & Hartmut Kuhfeld & Uwe Kunert (Projektltg.) & Oliver Rülicke, 2005. "Die Abgaben auf Kraftfahrzeuge in Europa im Jahr 2005: Forschungsprojekt im Auftrag des Bundesministeriums der Finanzen," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 12, number pbk12.
    2. Susanne Dröge & Philipp Schröder, 2009. "The welfare comparison of corrective ad valorem and unit taxes under monopolistic competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(2), pages 164-175, April.
    3. Susanne Dröge & Philipp J. H. Schröder, 2005. "Corrective Ad Valorem and Unit Taxes: A Welfare Comparison," Discussion Papers of DIW Berlin 534, DIW Berlin, German Institute for Economic Research.

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