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Überwälzung der Getränkesteuer

Author

Listed:
  • Gerhard Lehner

    (WIFO)

  • Peter Brandner

    (WIFO)

  • Kurt Kratena

    (WIFO)

  • Egon Smeral

    (WIFO)

  • Michael Wüger

    (WIFO)

Abstract

Alle vier Betrachtungsweisen, die dieser Studie zugrunde liegen, lassen erkennen, dass die Überwälzung der Getränkesteuer bisher in hohem Ausmaß gelungen sein dürfte. Gemäß den Modellrechnungen ist die Preiselastizität der Nachfrage nach alkoholischen Getränken (vor allem im Hotel-, Gast- und Schankgewerbe) gering; dies erleichtert eine Überwälzung. Eine Analyse mit Hilfe des Kalkulationsschemas lässt erkennen, dass sich die Überwälzung in den Rohaufschlägen deutlich spiegelt. Ihnen dürfte daher eine zentrale Bedeutung für die empirische Beurteilung der Überwälzungsprozesse zukommen. Das würde auch für Veränderungen der Getränkesteuersätze gelten, die allerdings seit langem unverändert sind.

Suggested Citation

  • Gerhard Lehner & Peter Brandner & Kurt Kratena & Egon Smeral & Michael Wüger, 2000. "Überwälzung der Getränkesteuer," WIFO Studies, WIFO, number 19651, February.
    • Handle: RePEc:wfo:wstudy:19651
    as

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    References listed on IDEAS

    as
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    5. Diewert, W E, 1971. "An Application of the Shephard Duality Theorem: A Generalized Leontief Production Function," Journal of Political Economy, University of Chicago Press, vol. 79(3), pages 481-507, May-June.
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    Cited by:

    1. Margit Schratzenstaller, 2003. "Kriterien zur Überwälzbarkeit der Getränkesteuer," WIFO Studies, WIFO, number 25022, February.

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