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Wird die Umsatzsteuer überwälzt?
[Do Firms Pass on VAT?]

Author

Listed:
  • Franz W. Wagner

    (Eberhard Karls Universität Tübingen)

  • Stefan Weber

    (Eberhard Karls Universität Tübingen)

Abstract

Zusammenfassung Die öffentliche Kritik, die 2010 der Senkung des Umsatzsteuer-Tarifs für Hotelübernachtungen von 19 % auf 7 % folgte, ging von der Annahme aus, dass die Hotelbranche die Tarifsenkung nicht an die Konsumenten weitergegeben hat. Unsere 3131 deutsche Hotelbetriebe umfassende empirische Untersuchung der Tarifsenkung von 2010 mittels eines Difference-in-Difference-Ansatzes weist nach, dass die Tarifsenkung entgegen ihrer ursprünglichen politischen Begründung lediglich in geringem Umfang für Preissenkungen genutzt wurde.

Suggested Citation

  • Franz W. Wagner & Stefan Weber, 2016. "Wird die Umsatzsteuer überwälzt? [Do Firms Pass on VAT?]," Schmalenbach Journal of Business Research, Springer, vol. 68(4), pages 401-421, December.
    • Handle: RePEc:spr:sjobre:v:68:y:2016:i:4:d:10.1007_s41471-016-0017-6
    DOI: 10.1007/s41471-016-0017-6
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    References listed on IDEAS

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