IDEAS home Printed from https://ideas.repec.org/p/gws/dpaper/10-1.html
   My bibliography  Save this paper

Der Wachstumsbeitrag einer Senkung des Mehrwertsteuersatzes auf Hotelübernachtungen - Eine Simulationsrechnung

Author

Listed:
  • Anke Mönnig

    (GWS - Institute of Economic Structures Research)

  • Dr. Marc-Ingo Wolter

    (GWS - Institute of Economic Structures Research)

Abstract

Mit dem Wachstumsbeschleunigungsgesetz vom Dezember 2009 ist ein drittes Maßnahmenpaket in die Wege geleitet worden, mit dessen Hilfe die Folgen des Wirtschaftseinbruchs im Jahr 2009 abgefedert bzw. diesen entgegen gewirkt werden sollte. Die darin enthaltenen steuerlichen Sofortmaßnahmen umfassten neben der Erhöhung der Steuerfreibeträge für Kinder und des Kindergeldes diverse Begünstigungen im Zusammenhang mit der Erbschaftssteuer, Gewerbesteuer, der Besteuerung von Zinsaufwendungen sowie der Möglichkeit einer Sofortabschreibung von geringfügigen Wirtschaftsgütern. Darüber hinaus beschloss der Bundestag auf die Übernachtungskosten in Hotels, Pensionen, Gasthöfe und Campingplätze nunmehr den verminderten Steuersatz von 7% anzuwenden.

Suggested Citation

  • Anke Mönnig & Dr. Marc-Ingo Wolter, 2010. "Der Wachstumsbeitrag einer Senkung des Mehrwertsteuersatzes auf Hotelübernachtungen - Eine Simulationsrechnung," GWS Discussion Paper Series 10-1, GWS - Institute of Economic Structures Research.
    • Handle: RePEc:gws:dpaper:10-1
    as

    Download full text from publisher

    File URL: http://papers.gws-os.com/gws-paper10-1.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Mathias Trabandt & Harald Uhlig, 2006. "How Far Are We From The Slippery Slope? The Laffer Curve Revisited," SFB 649 Discussion Papers SFB649DP2006-023, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Gerum Alexander, 2014. "Untersuchung der Auswirkungen des ermäßigten Mehrwertsteuersatzes auf den Investitionsstau im bayerischen Beherbergungswesen," Zeitschrift für Tourismuswissenschaft, De Gruyter, vol. 6(1), pages 83-90, May.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Leeper, Eric M. & Yang, Shu-Chun Susan, 2008. "Dynamic scoring: Alternative financing schemes," Journal of Public Economics, Elsevier, vol. 92(1-2), pages 159-182, February.
    2. Röhrs, Sigrid & Winter, Christoph, 2017. "Reducing government debt in the presence of inequality," Journal of Economic Dynamics and Control, Elsevier, vol. 82(C), pages 1-20.
    3. Francesco Busato & Bruno Chiarini, 2013. "Steady State Laffer Curve with the Underground Economy," Public Finance Review, , vol. 41(5), pages 608-632, September.
    4. Andrew Mountford & Harald Uhlig, 2009. "What are the effects of fiscal policy shocks?," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 24(6), pages 960-992.
    5. Berger, Johannes & Strohner, Ludwig, 2020. "Documentation of the PUblic Policy Model for Austria and other European countries (PUMA)," Research Papers 11, EcoAustria – Institute for Economic Research.
    6. Mehmet Fatih, Ekinci, 2010. "Inattentive Consumers and Exchange Rate Volatility," MPRA Paper 26472, University Library of Munich, Germany, revised 31 Oct 2010.
    7. Jeffrey Frankel, 2011. "A Lesson from the South for Fiscal Policy in the US and Other Advanced Countries," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 53(3), pages 407-430, September.
    8. Alejandro Cunat & Szabolcs Deak & Marco Maffezzoli, 2022. "Tax Cuts in Open Economies," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 45, pages 83-108, July.
    9. Stefano Eusepi & Bruce Preston, 2009. "Labor Supply Heterogeneity and Macroeconomic Co-movement," NBER Working Papers 15561, National Bureau of Economic Research, Inc.
    10. Richard W. Evans & Laurence J. Kotlikoff & Kerk L. Phillips, 2012. "Game Over: Simulating Unsustainable Fiscal Policy," NBER Chapters, in: Fiscal Policy after the Financial Crisis, pages 177-202, National Bureau of Economic Research, Inc.
    11. Moldovan, Ioana R., 2010. "Countercyclical taxes in a monopolistically competitive environment," European Economic Review, Elsevier, vol. 54(5), pages 692-717, July.
    12. Andrea Ferrero, 2012. "The Advantage of Flexible Targeting Rules," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 44(5), pages 863-881, August.
    13. Gliksberg, Baruch, 2013. "Monetary policy and fiscal limits with no-default," European Economic Review, Elsevier, vol. 64(C), pages 285-304.
    14. Daniel, Betty C. & Shiamptanis, Christos, 2013. "Pushing the limit? Fiscal policy in the European Monetary Union," Journal of Economic Dynamics and Control, Elsevier, vol. 37(11), pages 2307-2321.
    15. Alonso-Ortiz, Jorge, 2014. "Social security and retirement across the OECD," Journal of Economic Dynamics and Control, Elsevier, vol. 47(C), pages 300-316.
    16. Lojsch, Dagmar Hartwig & Rodríguez-Vives, Marta & Slavík, Michal, 2011. "The size and composition of government debt in the euro area," Occasional Paper Series 132, European Central Bank.
    17. Eric M. Leeper & Todd B. Walker, 2012. "Perceptions and Misperceptions of Fiscal Inflation," NBER Chapters, in: Fiscal Policy after the Financial Crisis, pages 255-299, National Bureau of Economic Research, Inc.
    18. Creedy, John & Gemmell, Norman, 2014. "Measuring Revenue-Maximising Elasticities of Taxable Income: Evidence for the US Income Tax," Working Paper Series 18803, Victoria University of Wellington, Chair in Public Finance.
    19. Thorsten Drautzburg & Harald Uhlig, 2015. "Fiscal Stimulus and Distortionary Taxation," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 18(4), pages 894-920, October.
    20. Walpurga Köhler-Töglhofer & Lukas Reiss, 2009. "The Effectiveness of Fiscal Stimulus Packages in Times of Crisis," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue Q1/09, pages 78-99.

    More about this item

    Keywords

    Wachstum; Mehrwertsteuer; Mehrwertsteuersatz; Hotel; Übernachtung; Tourismus;
    All these keywords.

    JEL classification:

    • H - Public Economics
    • E - Macroeconomics and Monetary Economics

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gws:dpaper:10-1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: GWS mbH (email available below). General contact details of provider: https://edirc.repec.org/data/gwsosde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.