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Tabakwarenbesteuerung in der Europäischen Union: Eine effizienztheoretische Untersuchung

Tabakwarenbesteuerung in der Europäischen Union: Eine effizienztheoretische Untersuchung

          
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About the Book

Die Steuergesetzgebung ist fast täglich Teil der öffentlichen Berichterstattung, weil der Staat damit erstens direkt (und indirekt) in die Vermögensverhältnisse der Bevölkerung eingreift, und zweitens, weil sie gezwungenermaßen einem kontinuierlichen Wandel der staatlichen Politikziele und gesellschaftlichen Gegebenheiten unterliegt. Ökonomen stehen vor dem Problem, dass Eingriffe in das Steuersystem an einer Stelle immer auch Änderungen an anderer Stelle notwendig machen. Zudem dienen Steuern entgegen der etwas kurzsichtigen, aber weitverbreiteten Meinung nicht nur dem staatlichen Einnahmenziel, sondern besitzen auch eine Lenkungswirkung, mit der der Staat das Verhalten seiner Bewohner beeinflussen kann. Gerade bei speziellen Gütersteuern wie der Tabak- oder der Energiesteuer (die auch als Mineralölsteuer bezeichnet wird) stehen diese Wirkungen im Rahmen der ökonomischen Analyse im Mittelpunkt, während aus politischer Sicht häufig einseitig das Einnahmenpotenzial solcher Steuern auf Güter mit unelastisch reagierenden Nachfragen kolportiert wird. Die Theorie der optimalen Besteuerung (oder Optimalsteuertheorie) liefert auf der Basis eines repräsentativen Haushalts das ökonomische Instrumentarium zur Bewertung und Analyse effizienter Güter- und Einkommensteuern. Dieses Instrumentarium bildet das Fundament dieser Abhandlung und wird, nach einem geschichtlichen Überblick über die bekannten Steuerarten, im zweiten Kapitel vorgestellt. Das dritte Kapitel erweitert das Modell um externe Effekte, die z.B. im Tabak- und Alkoholkonsum vorliegen und adressiert weitere Problem- und Fragestellungen wie grenzüberschreitenden Handel und illegale Produktion. Im vierten Kapitel stehen die Konsequenzen im Mittelpunkt, die eine von oligopolistischen Zügen gekennzeichnete Marktstruktur (wie es in der Tabakindustrie der Fall ist) für die Besteuerung hat. Abschließend wird ein Überblick über die (Zigaretten-) Besteuerung in den Mitgliedsstaaten der EU gegeben. Aus den Erkenntnissen und


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Product Details
  • ISBN-13: 9783863413873
  • Publisher: Bachelor + Master Publishing
  • Publisher Imprint: Bachelor + Master Publishing
  • Height: 210 mm
  • No of Pages: 80
  • Series Title: German
  • Sub Title: Eine effizienztheoretische Untersuchung
  • Width: 148 mm
  • ISBN-10: 3863413873
  • Publisher Date: 04 Oct 2012
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 109 gr


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