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Laffer in Luxemburg: Tankverkehr und Steueraufkommen im Großherzogtum

Listed author(s):
  • Thöne, Michael
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    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.

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    Paper provided by University of Cologne, FiFo Institute for Public Economics in its series FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge with number 08-1.

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    Date of creation: 2008
    Handle: RePEc:zbw:uoccpe:7040
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