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Können Produzenten Interesse an einer Verbrauchsteuer auf ihr Produkt haben? / Can Producers Benefit from an Excise Tax on their Product?: Warum die deutsche Kaffeesteuer nicht abgeschafft wurde / Why the German Coffee Tax was not Abolished

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  • Feuerstein Switgard

    (Alfred Weber-Institut, Ruprechts-Karls-Universität Heidelberg, Grabengasse 14, D-69117 Heidelberg)

Abstract

In Germany, the small federal excise taxes were abolished in 1993, when the European internal market started. The only exception is the coffee tax. The noteworthy fact is that the German coffee industry explicitly supported the maintenance of the coffee tax. In this paper, the discussion on the coffee tax is summarized and the possibility of a profit-raising excise tax is shown by means of a model of an oligopoly with differentiated products.

Suggested Citation

  • Feuerstein Switgard, 1996. "Können Produzenten Interesse an einer Verbrauchsteuer auf ihr Produkt haben? / Can Producers Benefit from an Excise Tax on their Product?: Warum die deutsche Kaffeesteuer nicht abgeschafft wurde / Why," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 215(5), pages 612-621.
    • Handle: RePEc:jns:jbstat:v:215:y:1996:i:5:p:612-621:n:1009
    DOI: 10.1515/jbnst-1996-0509
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