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Kriterien zur Überwälzbarkeit der Getränkesteuer

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  • Margit Schratzenstaller

Abstract

Der Europäische Gerichtshof hat Anfang Oktober 2003 für zulässig erklärt, dass Gemeinden die zwischen 1995 und 2000 zu Unrecht erhobene Getränkesteuer den Steuerpflichtigen nur dann zurückerstatten müssen, wenn diese die Getränkesteuer nicht auf die Endverbraucher überwälzt oder wenn sie durch eine überwälzungsbedingte Preiserhöhung Absatzeinbußen erlitten haben (Bereicherungsverbot). Empirisch sind sowohl der Grad der Überwälzung der Getränkesteuer als auch das Ausmaß etwaiger Absatzrückgänge als direkte Konsequenz einer Überwälzung kaum feststellbar. Die vorliegende Studie erarbeitet einen Kriterienkatalog, der die Einschätzung des ex ante plausiblen Ausmaßes der Überwälzung und ihrer Effekte auf die Gewinnsituation der Anbieter ermöglichen soll. Die Kriterien beziehen sich auf die Marktform, innerhalb derer die einzelnen Anbieter jeweils agieren, sowie auf die zu erwartende Preiselastizität der Nachfrage, die die Wahrscheinlichkeit von Überwälzung und Gewinnrückgängen beeinflusst.

Suggested Citation

  • Margit Schratzenstaller, 2003. "Kriterien zur Überwälzbarkeit der Getränkesteuer," WIFO Studies, WIFO, number 25022, February.
    • Handle: RePEc:wfo:wstudy:25022
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    References listed on IDEAS

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    3. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
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