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Fuel taxation in EC counties: A political economy approach

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  • Genser, Bernd
  • Weck-Hannemann, Hannelore

Abstract

Die steuerpolitischen Harmonisierungsziele der EG-Kommission stoßen in vielen Mitgliedslandern auf Skepsis und Widerstand, da aus ökonomischer Sicht mit einer Verlagerung von steuerpolitischen Kompetenzen auf die EG-Ebene einerseits Effizienzgewinne ebenso wie Effizienzverluste und andererseits Verschiebungen im nationalen Steuerertrag verbunden sind. Eine wirtschaftspolitische Handlungsempfehlung kann daher nur entwickelt werden, wenn die Ziele und Konsequenzen einer autonomen Steuerpolitik theoretisch fundiert und empirisch abgesichert sind. Die vorliegende Arbeit stellt einen Versuch dar, eine politisch-okonomische Basis fur eine positive Theorie der Mineralölsteuerpolitik zu entwickeln und die aus einem Medianwähler- und einem Leviathan-Ansatz gewonnenen konkurrierenden Hypothesen einer empirischen Überprüfung zu unterziehen., Der ökonometrische Test in dieser Arbeit hat noch einen vorläufigen Charakter und läßt eine gesicherte Diskriminierung von einzelnen Erklärungsansätzen nicht zu. Er gibt aber doch deutliche Hinweise darauf, daß die von der Kommission betonten Verzerrungseffekte durch nationale Steuersatzunterschiede gegenüber der Einbuße an nationaler Besteuerungssouveranität in der Vergangenheit nicht dominiert haben und weitere empirische Untersuchungen erforderlich sind, um das langfristige Kommissionsziel einer supranationalen Verbrauchsteuerpolitik ökonomisch zu rechtfertigen.

Suggested Citation

  • Genser, Bernd & Weck-Hannemann, Hannelore, 1992. "Fuel taxation in EC counties: A political economy approach," Discussion Papers, Series II 192, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    • Handle: RePEc:zbw:kondp2:192
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    References listed on IDEAS

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    1. Hettich, Walter & Winer, Stanley, 1984. "A positive model of tax structure," Journal of Public Economics, Elsevier, vol. 24(1), pages 67-87, June.
    2. Winer, Stanley L. & Hettich, Walter, 1992. "Explaining the use of related tax instruments," Discussion Papers, Series II 189, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    3. WILDASIN, David, 1987. "The demand for public goods in the presence of tax exporting," LIDAM Reprints CORE 802, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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    5. MacKillop, Andrew, 1985. "Review of member states' energy policies : Publication COM (84) 88 final, Commission of the European Communities, Brussels, 1984, 175 pp, free," Energy Policy, Elsevier, vol. 13(1), pages 106-107, February.
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    1. Amihai Glazer & Stef Proost, 2007. "The Preferences of Voters Over Road Tolls and Road Capacity," Working Papers 060712, University of California-Irvine, Department of Economics.
    2. Jean François Richard & Henry Tulkens & Magali Verdonck, 2006. "Tax Interaction Dynamics Among Belgian Municipalities 1984-1997," Springer Books, in: Parkash Chander & Jacques Drèze & C. Knox Lovell & Jack Mintz (ed.), Public goods, environmental externalities and fiscal competition, chapter 0, pages 534-556, Springer.
    3. Ashworth, John & Heyndels, Bruno, 2000. "A schema-theoretic approach to politicians' definitions of tax issues," Journal of Economic Psychology, Elsevier, vol. 21(1), pages 21-41, February.
    4. Covadonga Meseguer, 2005. "Policy Learning, Policy Diffusion, and the Making of a New Order," The ANNALS of the American Academy of Political and Social Science, , vol. 598(1), pages 67-82, March.

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