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Untersuchung der Auswirkungen des ermäßigten Mehrwertsteuersatzes auf den Investitionsstau im bayerischen Beherbergungswesen

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  • Gerum Alexander

    (Lehrstuhl Kulturgeographie, Katholische Universität Eichstätt-Ingolstadt, Ostenstraße 18, D-85072 Eichstätt)

Abstract

The report presents the main results of a thesis dealing with the effects of a VAT reduction in the year 2010 on the investment behaviour of Bavarian hoteliers. This happens against the background of an investment bottleneck which originated over decades and a rising competitive pressure in this important sector of the Bavarian tourism industry. With an online questionnaire 425 hoteliers were interviewed, most of them identified the VAT reduction as a key factor for increasing investments and an improvement of their economic situation. These results are quite contrastive to the rather negative judgements by mass media and specialized literature.

Suggested Citation

  • Gerum Alexander, 2014. "Untersuchung der Auswirkungen des ermäßigten Mehrwertsteuersatzes auf den Investitionsstau im bayerischen Beherbergungswesen," Zeitschrift für Tourismuswissenschaft, De Gruyter, vol. 6(1), pages 83-90, May.
    • Handle: RePEc:bpj:touwis:v:6:y:2014:i:1:p:83-90:n:8
    DOI: 10.1515/tw-2014-0108
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    References listed on IDEAS

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    1. Alberto Gago & Xavier Labandeira & Fidel Picos & Miguel Rodríguez, 2006. "Taxing Tourism in Spain: Results and Recommendations," DEA Working Papers 16, Universitat de les Illes Balears, Departament d'Economía Aplicada.
    2. Mara Manente & Michele Zanette, 2010. "Macroeconomic Effects Of A Vat Reduction In The Italian Hotels & Restaurants Industry," Economic Systems Research, Taylor & Francis Journals, vol. 22(4), pages 407-425.
    3. Anke Mönnig & Dr. Marc-Ingo Wolter, 2010. "Der Wachstumsbeitrag einer Senkung des Mehrwertsteuersatzes auf Hotelübernachtungen - Eine Simulationsrechnung," GWS Discussion Paper Series 10-1, GWS - Institute of Economic Structures Research.
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