IDEAS home Printed from https://ideas.repec.org/b/wfo/wstudy/19651.html
   My bibliography  Save this book

Überwälzung der Getränkesteuer

Author

Listed:
  • Gerhard Lehner

    (WIFO)

  • Peter Brandner

    (WIFO)

  • Kurt Kratena

    (WIFO)

  • Egon Smeral

    (WIFO)

  • Michael Wüger

    (WIFO)

Abstract

Alle vier Betrachtungsweisen, die dieser Studie zugrunde liegen, lassen erkennen, dass die Überwälzung der Getränkesteuer bisher in hohem Ausmaß gelungen sein dürfte. Gemäß den Modellrechnungen ist die Preiselastizität der Nachfrage nach alkoholischen Getränken (vor allem im Hotel-, Gast- und Schankgewerbe) gering; dies erleichtert eine Überwälzung. Eine Analyse mit Hilfe des Kalkulationsschemas lässt erkennen, dass sich die Überwälzung in den Rohaufschlägen deutlich spiegelt. Ihnen dürfte daher eine zentrale Bedeutung für die empirische Beurteilung der Überwälzungsprozesse zukommen. Das würde auch für Veränderungen der Getränkesteuersätze gelten, die allerdings seit langem unverändert sind.

Suggested Citation

  • Gerhard Lehner & Peter Brandner & Kurt Kratena & Egon Smeral & Michael Wüger, 2000. "Überwälzung der Getränkesteuer," WIFO Studies, WIFO, number 19651, August.
  • Handle: RePEc:wfo:wstudy:19651
    as

    Download full text from publisher

    File URL: https://www.wifo.ac.at/wwa/pubid/19651
    File Function: abstract
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Diewert, Walter E & Wales, Terence J, 1987. "Flexible Functional Forms and Global Curvature Conditions," Econometrica, Econometric Society, vol. 55(1), pages 43-68, January.
    2. Mahmud, S F & Robb, A L & Scarth, William M, 1987. "On Estimating Dynamic Factor Demands," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 2(1), pages 69-75, January.
    3. Appelbaum, Elie, 1982. "The estimation of the degree of oligopoly power," Journal of Econometrics, Elsevier, vol. 19(2-3), pages 287-299, August.
    4. Berndt, Ernst R. & Hesse, Dieter M., 1986. "Measuring and assessing capacity utilization in the manufacturing sectors of nine oecd countries," European Economic Review, Elsevier, vol. 30(5), pages 961-989, October.
    5. Diewert, W E, 1971. "An Application of the Shephard Duality Theorem: A Generalized Leontief Production Function," Journal of Political Economy, University of Chicago Press, vol. 79(3), pages 481-507, May-June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Margit Schratzenstaller-Altzinger, 2003. "Kriterien zur Überwälzbarkeit der Getränkesteuer," WIFO Studies, WIFO, number 25022, August.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Wilfried Altzinger & Peter Egger & Peter Huber & Kurt Kratena & Michael Pfaffermayr & Michael Wüger, 2000. "Teilprojekt 5: Transnationale Direktinvestitionen und Kooperationen," WIFO Studies, WIFO, number 19587, August.
    2. Aradhyula, Satheesh Venkata, 1989. "Policy structure, output supply and input demand for US crops," ISU General Staff Papers 198901010800009909, Iowa State University, Department of Economics.
    3. Barnett, William A. & Serletis, Apostolos, 2008. "Consumer preferences and demand systems," Journal of Econometrics, Elsevier, vol. 147(2), pages 210-224, December.
    4. Frédéric Reynès, 2011. "The cobb-douglas function as an approximation of other functions," SciencePo Working papers Main hal-01069515, HAL.
    5. Azzeddine Azzam & David Rosenbaum, 2001. "Differential efficiency, market structure and price," Applied Economics, Taylor & Francis Journals, vol. 33(10), pages 1351-1357.
    6. Dae‐Wook Kim & Christopher R. Knittel, 2006. "Biases In Static Oligopoly Models? Evidence From The California Electricity Market," Journal of Industrial Economics, Wiley Blackwell, vol. 54(4), pages 451-470, December.
    7. repec:spo:wpmain:info:hdl:2441/1cpd872l2j8lb968d53pu5f30q is not listed on IDEAS
    8. Serletis, Apostolos & Timilsina, Govinda & Vasetsky, Olexandr, 2009. "On interfuel substitution : some international evidence," Policy Research Working Paper Series 5026, The World Bank.
    9. Bertrand Koebel, 1998. "Tests of Representative Firm Models: Results for German Manufacturing Industries," Journal of Productivity Analysis, Springer, vol. 10(3), pages 251-270, November.
    10. repec:spo:wpmain:info:hdl:2441/eu4vqp9ompqllr09i29kgilc0 is not listed on IDEAS
    11. Henry Nieuwenhuijsen & Gerrit de Wit & Frank Hindriks, 2000. "Comparative advantages in estimating markups," Scales Research Reports H200003, EIM Business and Policy Research.
    12. Hossain, A K M Nurul & Serletis, Apostolos, 2020. "Technical change in U.S. industries," Economic Modelling, Elsevier, vol. 91(C), pages 579-600.
    13. repec:hal:spmain:info:hdl:2441/1cpd872l2j8lb968d53pu5f30q is not listed on IDEAS
    14. W. Erwin Diewert, 2022. "Duality in Production," Springer Books, in: Subhash C. Ray & Robert G. Chambers & Subal C. Kumbhakar (ed.), Handbook of Production Economics, chapter 3, pages 57-168, Springer.
    15. Chalfant, James & White, Kenneth, 1987. "Estimation and Testing in Demand Systems with Concavity Constraints," CUDARE Working Papers 198466, University of California, Berkeley, Department of Agricultural and Resource Economics.
    16. Georg Erber ; Alfred Haid, 1991. "Total Factor Productivity in the Federal Republic of Germany (1970- 1989): Results for Mining and Manufacturing Industries," Discussion Papers of DIW Berlin 33, DIW Berlin, German Institute for Economic Research.
    17. Kurt Kratena, 2005. "Prices and factor demand in an endogenized input-output model," Economic Systems Research, Taylor & Francis Journals, vol. 17(1), pages 47-56.
    18. Griffiths, William E. & O'Donnell, Christopher J. & Cruz, Agustina Tan, 2000. "Imposing regularity conditions on a system of cost and factor share equations," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 44(1), pages 1-21.
    19. Apostolos Serletis & Guohua Feng, 2015. "Imposing Theoretical Regularity on Flexible Functional Forms," Econometric Reviews, Taylor & Francis Journals, vol. 34(1-2), pages 198-227, February.
    20. Mc Quinn, Kieran, 2003. "Alternative Models of the Irish Supply Side," Research Technical Papers 2/RT/03, Central Bank of Ireland.
    21. repec:hal:spmain:info:hdl:2441/62drs526639gbqbrni9v9kvsv5 is not listed on IDEAS
    22. Gervais, Jean-Philippe & Bonroy, Olivier & Couture, Steve, 2006. "Economies of Scale in the Canadian Food Processing Industry," MPRA Paper 64, University Library of Munich, Germany.
    23. Monia Landolsi & Kamel Bel Hadj Miled, 2024. "Semi-Nonparametric Estimation of Energy Demand in Tunisia," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 254-263, January.
    24. Frédéric Reynés, 2017. "The Cobb-Douglas function as a flexible function," Working Papers hal-03582829, HAL.

    More about this item

    Keywords

    Überwälzung der Getränkesteuer;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wfo:wstudy:19651. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Florian Mayr (email available below). General contact details of provider: https://edirc.repec.org/data/wifooat.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.