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Steuern, Wettbewerb und Wettbewerbsneutralität

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  • Haucap, Justus

Abstract

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.

Suggested Citation

  • Haucap, Justus, 2011. "Steuern, Wettbewerb und Wettbewerbsneutralität," DICE Ordnungspolitische Perspektiven 19, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    • Handle: RePEc:zbw:diceop:19
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    References listed on IDEAS

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    1. Justus Haucap, 2012. "Steuern, Wettbewerb und Wettbewerbsneutralität," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 103-115, February.
    2. Coenen, Michael & Haucap, Justus, 2013. "Kommunal- statt Missbrauchsaufsicht: Zur Aufsicht über Trinkwasserentgelte nach der 8. GWB-Novelle," DICE Ordnungspolitische Perspektiven 53, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    3. Nils-Peter Schepp & Achim Wambach & Florian Schuhmacher & Birger P. Priddat & Justus Haucap & Andreas Mundt, 2017. "Volkswagen, Lufthansa: Do Excessively Close Links Between Politics and Industry Distort Competition?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(20), pages 03-15, October.

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    More about this item

    Keywords

    Mehrwertsteuer; Verbrauchsteuern; Luftverkehrsteuer; Universaldienst; Wettbewerbswirkungen;
    All these keywords.

    JEL classification:

    • H10 - Public Economics - - Structure and Scope of Government - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • L50 - Industrial Organization - - Regulation and Industrial Policy - - - General
    • L90 - Industrial Organization - - Industry Studies: Transportation and Utilities - - - General

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