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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
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    References listed on IDEAS

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    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.
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    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.

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    More about this item

    Keywords

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

    JEL classification:

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

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