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Wirkungen der im Zuge der COVID-19-Krise reduzierten Mehrwertsteuersätze. Erfahrungswerte aus rezenten Reformen

Author

Listed:
  • Simon Loretz
  • Oliver Fritz

Abstract

Als Teil der Hilfsmaßnahmen für die Bewältigung der COVID-19-Pandemie wurde u. a. die Mehrwertsteuer in der Gastronomie und Hotellerie temporär reduziert. Dieser Bericht untersucht diese Maßnahme auch im Vergleich mit rezenten Änderungen der Mehrwertsteuersätzen auf Hotelübernachtungen in Österreich. Eine europarechtliche Einschätzung der Maßnahmen findet einen Verstoß gegen geltendes EU-Recht, welcher aufgrund der befristeten Natur der Hilfsmaßnahme jedoch keine Konsequenzen mit sich bringen dürfte. Die empirische Untersuchung der rezenten Mehrwertsteueränderung auf Beherbergungsdienstleistungen zeigen eine stärkere Überwälzung der Steuererhöhung, im Vergleich zur nachfolgenden Steuersenkung. Solche Asymmetrien finden sich auch in der rezenten Literatur, wofür es allerdings nur kurzfristige theoretische Begründungen u. a. durch Kapazitätsbeschränkungen gibt. Für die aktuelle Mehrwertsteuersenkung findet sich kaum Evidenz für eine Überwälzung, da die Preissetzung im Tourismus stark durch Pandemie-bedingte Maßnahmen beeinflusst wird.

Suggested Citation

  • Simon Loretz & Oliver Fritz, 2021. "Wirkungen der im Zuge der COVID-19-Krise reduzierten Mehrwertsteuersätze. Erfahrungswerte aus rezenten Reformen," WIFO Studies, WIFO, number 67258.
    • Handle: RePEc:wfo:wstudy:67258
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    References listed on IDEAS

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    1. Josef Baumgartner & Jürgen Bierbaumer & Sandra Bilek-Steindl & Benjamin Bittschi & Christine Mayrhuber & Stefan Schiman, 2022. "COVID-19 Pandemic, Supply Bottlenecks and Price Increases Shape the Economy. The Austrian Economy in 2021," WIFO Reports on Austria, WIFO, issue 7, May.
    2. Kai Biehl & Judith Derndorfer & Franziska Disslbacher & Michael Ertl & Georg Feigl & Julia Hofmann & Markus Marterbauer & Patrick Mokre & Reinhold Russinger & Matthias Schnetzer & Jana Schultheiss & T, 2021. "Konsumerhebung und Verbraucherpreisindex – Herausforderungen für die amtliche Statistik in Pandemiezeiten," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 47(4), pages 457-468.
    3. Josef Baumgartner & Jürgen Bierbaumer & Sandra Bilek-Steindl & Benjamin Bittschi & Christine Mayrhuber & Stefan Schiman, 2022. "COVID-19-Pandemie, Materialengpässe und Preissteigerungen prägen die Konjunktur. Die österreichische Wirtschaft im Jahr 2021," WIFO Monatsberichte (monthly reports), WIFO, vol. 95(4), pages 247-262, April.

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