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Mehrwertsteuerbelastung der privaten Haushalte: Dokumentation des Mehrwertsteuer-Moduls des Konsumsteuer-Mikrosimulationsmodells des DIW Berlin auf Grundlage der Einkommens- und Verbrauchsstichprobe

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  • Stefan Bach

Abstract

Die Abteilung Staat im DIW Berlin baut ein Konsumsteuer-Mikrosimulationsmodell auf, das auf repräsentativen Einzeldaten (scientific use files) der Einkommens- und Verbrauchsstichprobe (EVS) 1998 und 2003 basiert. Damit lassen sich Simulationsrechnungen zur Mehrwertsteuerbelastung der privaten Haushalte nach geltendem Recht und für veränderte Steuersätze durchführen. Verhaltensanpassungen der Haushalte werden beim bisherigen Entwicklungsstand des Modells nicht abgebildet. Die Integration derartiger Module ist geplant. Der verfügbare Mikrodatensatz der EVS 2003 enthält 132 Einzelpositionen zu den privaten Konsumausgaben. Einzelne Ausgabenpositionen sind allerdings nicht hinreichend detailliert ausgewiesen, um die Steuersatzdifferenzierungen der Mehrwertsteuer exakt abbilden zu können; diese müssen durch Schätzungen aufgeteilt werden. Bei "unecht" steuerbefreiten Umsätzen (ohne Vorsteuerabzug) müssen Annahmen getroffen werden, in welchem Umfang die Vorsteuerbelastung auf die Endnachfrager weiter gewälzt wird. Dies ist insbesondere ein Problem bei Wohnungsbauinvestitionen, da sich die Vorbelastung auf lange zurückliegende Bauleistungen beziehen kann. Maßgeblich für die Belastungs- und Verteilungswirkungen der Mehrwertsteuer in Relation zum verfügbaren Haushaltseinkommen sind Unterschiede im Sparverhalten sowie bei den sonstigen Ausgaben. Mit zunehmendem Haushaltseinkommen sinkt die Belastungsrelation der Mehrwertsteuer bezogen auf das verfügbare Einkommen ("Regression"). Bezogen auf die Konsumausgaben wirkt die Mehrwertsteuerbelastung weitgehend proportional. Nur geringe Einflüsse auf die Steuerbelastungen haben Unterschiede in der Alterssicherung oder unterschiedliche Haushalts- und Familientypen.

Suggested Citation

  • Stefan Bach, 2005. "Mehrwertsteuerbelastung der privaten Haushalte: Dokumentation des Mehrwertsteuer-Moduls des Konsumsteuer-Mikrosimulationsmodells des DIW Berlin auf Grundlage der Einkommens- und Verbrauchsstichprobe," Data Documentation 10, DIW Berlin, German Institute for Economic Research.
    • Handle: RePEc:diw:diwddc:dd10
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    File URL: https://www.diw.de/documents/publikationen/73/diw_01.c.43845.de/diw_datadoc_2005-010.pdf
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    References listed on IDEAS

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    1. Poterba, James M, 1989. "Lifetime Incidence and the Distributional Burden of Excise Taxes," American Economic Review, American Economic Association, vol. 79(2), pages 325-330, May.
    2. Poterba, James M., 1996. "Retail Price Reactions to Changes in State and Local Sales Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(2), pages 165-176, June.
    3. Poterba, James M., 1996. "Retail Price Reactions to Changes in State and Local Sales Taxes," National Tax Journal, National Tax Association, vol. 49(2), pages 165-76, June.
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    1. Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 7(2), pages 40-93.
    2. Christian Holzner & Sonja Munz & Silke Übelmesser, 2009. "Fiskalische Wirkungen der Auswanderung ausgewählter Berufsgruppen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 62(17), pages 28-33, September.
    3. Anke Mönnig, 2011. "Product Tax Modelling - using the dynamic interindustry model INFORGE," EcoMod2011 2912, EcoMod.
    4. Härpfer, Marco & Cacace, Mirella & Rothgang, Heinz, 2009. "And fairness for all? Wie gerecht ist die Finanzierung im deutschen Gesundheitssystem? Eine Berechnung des Kakwani-Index auf Basis der EVS," Working papers of the ZeS 04/2009, University of Bremen, Centre for Social Policy Research (ZeS).
    5. Fritzsche, Bernd & Haisken-DeNew, John & Kambeck, Rainer & Siemers, Lars-H. R. & Bergs, Christian & Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo & Thöne, Michael, 2007. "Der Zusammenhang zwischen Steuerlast- und Einkommensverteilung: Forschungsprojekt für das Bundesministerium für Arbeit und Soziales. Endbericht - Dezember 2007," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 70874, November.

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