IDEAS home Printed from https://ideas.repec.org/a/ces/ifosdt/v60y2007i02p20-22.html
   My bibliography  Save this article

Zur offenen und verdeckten Belastung der Gesundheitskosten durch die Mehrwertsteuer

Author

Listed:
  • Dieter Dziadkowski

Abstract

Dieter Dziadkowski, ehemaliges Mitglied der Bareis-Kommission, geht in seinem Kommentar der Frage nach, wie sich die Anhebung der Mehrwertsteuer auf die Gesundheitskosten und letztlich auf die Krankenkassenbeiträge auswirken wird. Da die Gesundheitskosten nicht nur offen (z.B. die Arzneimittelkosten mit dem vollen Mehrwertsteuersatz), sondern auch (die übrigen Therapiekosten) verdeckt durch nichtabziehbare Vorsteuern mit Mehrwertsteuer belegt sind, ist mit einer deutlich Zusatzbelastung zu rechnen.

Suggested Citation

  • Dieter Dziadkowski, 2007. "Zur offenen und verdeckten Belastung der Gesundheitskosten durch die Mehrwertsteuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(02), pages 20-22, January.
    • Handle: RePEc:ces:ifosdt:v:60:y:2007:i:02:p:20-22
    as

    Download full text from publisher

    File URL: https://www.ifo.de/DocDL/ifosd_2007_2_2.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Markus Lüngen & Andreas Gerber & Karl W. Lauterbach & Klaus Jacobs & Jochen Pimpertz, 2006. "Gesundheitsfonds oder/und steuerfinanziert – die Umgestaltung der Krankenversicherung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 59(16), pages 03-11, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.

      More about this item

      Keywords

      Gesundheitswesen; Gesundheitskosten; Umsatzsteuer; Gesundheitsreform; Deutschland;
      All these keywords.

      JEL classification:

      • I10 - Health, Education, and Welfare - - Health - - - General

      Statistics

      Access and download statistics

      Corrections

      All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ces:ifosdt:v:60:y:2007:i:02:p:20-22. See general information about how to correct material in RePEc.

      If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

      If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

      If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

      For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klaus Wohlrabe (email available below). General contact details of provider: https://edirc.repec.org/data/ifooode.html .

      Please note that corrections may take a couple of weeks to filter through the various RePEc services.

      IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.