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Branchen im Blickpunkt: Das Gaststättengewerbe

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  • Matthias Balz

Abstract

The hospitality industry has been an area of conflict for several years. On the one hand, it is in competition with the chain-store operations of multinational corporations and non-industry groups of providers. On the other hand, it has to deal with an unequal VAT tax structure vis-à-vis its non-industry competitors. Both have contributed to significant structural change.

Suggested Citation

  • Matthias Balz, 2016. "Branchen im Blickpunkt: Das Gaststättengewerbe," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(16), pages 58-64, August.
  • Handle: RePEc:ces:ifosdt:v:69:y:2016:i:16:p:58-64
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    References listed on IDEAS

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    1. Matthias Balz, 2009. "Zur Wahl des anzuwendenden Mehrwertsteuersatzes im Bereich der Gastronomie," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 62(06), pages 20-21, March.
    2. Michael Ebnet, 2016. "Institutionelle Veränderungen und ihre Wirkung auf Branchen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(03), pages 41-44, February.
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