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Verteilungswirkungen der ökologischen Steuerreform auf private Haushalte: eine empirische Analyse

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  • Martin Grub

Abstract

Im März 1999 hat der Deutsche Bundestag das "Gesetz zum Einstieg in die ökologische Steuerreform", im November 1999 das Gesetz zur "Fortführung der ökologischen Steuerreform" beschlossen. Der vorliegende Beitrag analysiert die zu erwartenden Verteilungswirkungen der fünf Reformstufen auf private Haushalte. Anhand eines Input-Output-Preismodells wird zunächst gezeigt, dass indirekte Preiseffekte durch Besteuerungen und Entlastungen in der vertikaler Produktionsverflechtung gegenüber den direkt steuer-induzierten Preiseffekten kaum ins Gewicht fallen. Über die gesamte Volkswirtschaft ergibt sich aber eine deutliche Netto-Umverteilung zu Lasten des Haushalts- und zu Gunsten des Produktionssektors. Auf Grundlage der Einkommens- und Verbrauchsstichprobe (EVS) 1993 wird ferner die "Regressivitätshypothese" überprüft. Es finden sich deutliche Hinweise darauf, dass leistungsschwächere Haushalte relativ stärker belastet werden als leistungsstärkere. Auf Grund der unterschiedlichen Besteuerungsstruktur verändert sich diese Beobachtung über die Zeit. Die Beitragssenkung zur Gesetzlichen Rentenversicherung (GRV) verstärken die Regressivität tendenziell.

Suggested Citation

  • Martin Grub, 2000. "Verteilungswirkungen der ökologischen Steuerreform auf private Haushalte: eine empirische Analyse," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 69(1), pages 17-37.
    • Handle: RePEc:diw:diwvjh:69-10-2
    DOI: 10.3790/vjh.69.1.17
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    References listed on IDEAS

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    1. Stefan Bach & Michael Kohlhaas, 1999. "Nur zaghafter Einstieg in die ökologische Steuerreform," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 66(36), pages 652-658.
    2. Elizabeth Symons & John Proops & Philip Gay, 1994. "Carbon taxes, consumer demand and carbon dioxide emissions: a simulation analysis for the UK," Fiscal Studies, Institute for Fiscal Studies, vol. 15(2), pages 19-43, May.
    3. Terry Barker & Jonathan Köhler, 1998. "Equity and ecotax reform in the EU: achieving a 10 per cent reduction in CO2 emissions using excise duties," Fiscal Studies, Institute for Fiscal Studies, vol. 19(4), pages 375-402, November.
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    1. Dominik Bernhofer & Romana Brait, 2011. "Die Verteilungswirkungen der Mineralölsteuer in Österreich," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 37(1), pages 69-93.
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    3. Jacobs, Leif & Quack, Lara & Mechtel, Mario, 2022. "Distributional effects of carbon pricing by transport fuel taxation," Energy Economics, Elsevier, vol. 114(C).
    4. Leif Jacobs & Lara Quack & Mario Mechtel, 2021. "Distributional Effects of Carbon Pricing by Transport Fuel Taxation," Working Paper Series in Economics 405, University of Lüneburg, Institute of Economics.

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