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Steuern, Wettbewerb und Wettbewerbsneutralität

  • Haucap, Justus

Bei der Besteuerung nicht oder nur begrenzt handelbarer Dienstleistungen (wie z.B. lokale Postdienstleistungen) entfällt der Anpassungsdruck des internationalen Steuerwettbewerbs weitgehend, sodass etwaige Wettbewerbsverzerrungen insbesondere zwischen verschiedenen inländischen Marktteilnehmern leicht fortbestehen können. Der vorliegende Beitrag illustriert dieses Problem anhand von zwei aktuellen Beispielen und zeigt auf, wie Verbrauchsteuern den Wettbewerb auf Produktmärkten beeinflussen können. Zum einen wird das Mehrwertsteuerprivileg der Deutschen Post AG erörtert, zum anderen die jüngst in Deutschland eingeführt Luftverkehrsteuer.

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Paper provided by Heinrich‐Heine‐Universität Düsseldorf, Düsseldorf Institute for Competition Economics (DICE) in its series DICE Ordnungspolitische Perspektiven with number 19.

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Date of creation: 2011
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Handle: RePEc:zbw:diceop:19
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