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Tabaksteuer und Zigarettenabsatz in Österreich

Author

Listed:
  • Wilfried Puwein

    (WIFO)

  • Michael Wüger

    (WIFO)

Abstract

Die relativ hohe Besteuerung von Zigaretten in Österreich veranlaßt die Konsumenten, ihren Bedarf nach Möglichkeit im Ausland, insbesondere in Duty-free-Shops zu decken. Änderungen der Steuersätze und der gesetzlichen Bestimmungen für Direktimporte haben großen Einfluß auf den Inlandsabsatz. Auf Preis- und Einkommensänderungen reagiert die Zigarettennachfrage relativ schwach. Einkaufsfahrten in die östlichen Nachbarländer zum Zigarettenkauf lösen vermehrte Direktimporte von anderen Waren und Dienstleistungen aus. Nach der Ostöffnung nahm der Zigarettenabsatz in Österreich signifikant ab, seit der Beschränkung der Einfuhr aus dem Osten im Jahr 1997 ist er wieder gestiegen.

Suggested Citation

  • Wilfried Puwein & Michael Wüger, 1998. "Tabaksteuer und Zigarettenabsatz in Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 71(3), pages 173-185, March.
    • Handle: RePEc:wfo:monber:y:1998:i:3:p:173-185
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    References listed on IDEAS

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