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Laffer in Luxemburg: Tankverkehr und Steueraufkommen im Großherzogtum

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  • Thöne, Michael

Abstract

Luxemburg gehört zu den Gewinnern des Steuerwettbewerbs bei Abgaben auf spezielle Güter wie Kraftstoffe, Tabakwaren und Kaffee. Das Papier modelliert das Aufkommen der Steuern auf Benzin und Diesel in Luxemburg auf der Basis von Daten des Jahres 2005. Abweichend von bisherigen Studien berücksichtigen wir dabei vier unterschiedliche Nachfragergruppen und deren spezifisches Tankverhalten : Inländer, Tanktouristen, Grenzpendler und Transitverkehr. Auf dieser Grundlage der daraus hergeleiteten, extrem volatilen Nachfrage bilden wir ein einfaches, empirisch kalibriertes Simulationsmodell für Steueraufkommen und Lafferkurve. Hiermit wird auch der Trade-off zwischen Aufkommensmaximierung und Klimaschutz berechnet – wobei natürlich besonders Interesse den Bereich der Lafferkurve gilt, auf dem beide Ziele harmonieren.

Suggested Citation

  • Thöne, Michael, 2008. "Laffer in Luxemburg: Tankverkehr und Steueraufkommen im Großherzogtum," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-1, University of Cologne, FiFo Institute for Public Economics.
  • Handle: RePEc:zbw:uoccpe:7040
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    More about this item

    Keywords

    Tankverkehr; Steuerwettbewerb; Mineralölsteuern; fuel tourism; tax competition; gasoline taxation;

    JEL classification:

    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • Q41 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - Demand and Supply; Prices
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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