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Eine ökonomische Analyse der Überwälzbarkeit der Kernbrennstoffsteuer

Author

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  • Haucap Justus

    (Heinrich-Heine-Universität Düsseldorf, Düsseldorfer Institut für Wettbewerbsökonomie (DICE), Universitätsstr. 1, 40225 Düsseldorf)

Abstract

The paper analyses the incidence of the nuclear fuel tax, which has been imposed on operators of nuclear power plants by Germany’s Federal Government in 2011. The incidence of the tax matters not only from a distributional perspective, but also from a legal point of view as constitutional rules governing public finances in Germany mandate that the burden of a tax can be shifted to consumers in order for a tax to be declared as a consumption tax. Otherwise, the Federal Government has much more limited competences to invent new taxes. This paper shows that the burden of the nuclear fuel tax can neither be shifted to consumers in electricity spot or future markets nor can it be shifted to sellers of nuclear fuels. Hence, the incidence falls entirely on nuclear power plant operators and is, therefore, equivalent to a tax on their profits.

Suggested Citation

  • Haucap Justus, 2012. "Eine ökonomische Analyse der Überwälzbarkeit der Kernbrennstoffsteuer," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 61(3), pages 267-283, December.
    • Handle: RePEc:lus:zwipol:v:61:y:2012:i:3:p:267-283
    DOI: 10.1515/zfwp-2012-0304
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    Cited by:

    1. Fichte, Damian & Herrmann, Karolin & Lemmer, Jens & Schemmel, Lothar & Stern, Volker & Warneke, Matthias, 2013. "Bausteine für eine Reform des Steuersystems: Das DSi-Handbuch Steuern," DSi-Schriften 1, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    2. Watanabe, Kou, 2014. "Optimale Rahmenbedingungen in der wirtschaftspolitischen Beratung: Vier Konzepte als institutionelle Ergänzung," DICE Ordnungspolitische Perspektiven 59, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    3. Haucap Justus, 2012. "Eine ökonomische Analyse der Überwälzbarkeit der Kernbrennstoffsteuer," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 61(3), pages 267-283, December.
    4. Feld, Lars P. & Fuest, Clemens & Haucap, Justus & Schweitzer, Heike & Wieland, Volker & Wigger, Berthold U., 2014. "Neustart in der Energiepolitik jetzt!," Kronberger Kreis-Studien 58, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    5. Coenen, Michael & Haucap, Justus, 2013. "Kommunal- statt Missbrauchsaufsicht: Zur Aufsicht über Trinkwasserentgelte nach der 8. GWB-Novelle," DICE Ordnungspolitische Perspektiven 53, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).

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