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Preis- und Mengensteuern auf dem Prüfstand Putting ad valorem and unit taxes to the test

Author

Listed:
  • Fritz Helmedag

    (Faculty of Economics and Business Administration, Chemnitz University of Technology)

Abstract

In der Realität sind die Anbieter meistens mit einer fallenden Nachfragekurve konfrontiert. Für eine gegebene Höhe der Konsumentenrente beschert dann eine Preisbesteuerung dem Fiskus höhere Einnahmen als eine mengenbezogene Abgabe. Deshalb führt laut herrschender Meinung die Umstellung einer Absatzbelastung auf eine Umsatzsteuer zu mehr Wohlfahrt, manche sprechen sogar von einer damit verbundenen Pareto-Verbesserung. Das stimmt aber nicht, denn die Preissteuer transferiert lediglich Gewinn in öffentliche Kassen, die Gesamtrente bleibt gleich. Tatsächlich ermöglicht eine sachgerecht gestaltete Gewinnabgabe eine Besserstellung aller Beteiligten im Vergleich zur Güterbesteuerung. Lediglich in Ausnahmefällen sollte der Warenverkehr belastet werden. In reality firms most often face negatively sloped demand curves. Then, for a given level of consumers’ surplus, levies on prices yield higher fiscal revenues than specific duties. Therefore, according to the prevailing view, the switch from unit to ad valorem taxation is supposed to generate more welfare; some even speak of an associated Pareto-improvement. However, that is not true, because applying a tax to prices merely transfers profits to the Treasury, while total rent remains unchanged. In fact, an appropriately designed profit tax allows all parties to benefit in comparison to excise duties. Only exceptionally trade should be taxed.

Suggested Citation

  • Fritz Helmedag, 2019. "Preis- und Mengensteuern auf dem Prüfstand Putting ad valorem and unit taxes to the test," Chemnitz Economic Papers 032, Department of Economics, Chemnitz University of Technology, revised Jun 2019.
  • Handle: RePEc:tch:wpaper:cep032
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    References listed on IDEAS

    as
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    3. D. B. Suits & R. A. Musgrave, 1953. "Ad Valorem and Unit Taxes Compared," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 67(4), pages 598-604.
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    More about this item

    Keywords

    Excise taxes; unit taxes; ad valorem taxes; profit taxes;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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