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Besteuerung von Zufallsgewinnen. Konzeptionelle Überlegungen und Herausforderungen, europäische Initiativen und Implikationen für Österreich

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  • Michael Böheim

    (WIFO)

  • Michael Peneder
  • Margit Schratzenstaller

Abstract

Häufig sind krisenhafte Ereignisse für bestimmte Sektoren mit Zufallsgewinnen verbunden. In der aktuellen Energiekrise verzeichnen insbesondere manche Stromerzeuger im Vergleich zur Vorkrisenzeit zusätzliche Gewinne. Aktuell wird über die Einführung einer Zufallsgewinnsteuer diskutiert, um die betroffenen Unternehmen oder Sektoren an der Finanzierung der Krisenkosten zu beteiligen. Sieben EU-Länder haben bereits eine Zufallsgewinnsteuer implementiert oder planen deren Einführung. In Österreich rechtfertigt der vergleichsweise geringe Anteil, der von Zufallsgewinnen an österreichischen Energieversorgungsunternehmen den privaten Investorinnen und Investoren verbleibt, die Einführung einer Zufallsgewinnsteuer nicht. Zudem bleibt aus standortpolitischer Sicht eine ad hoc eingeführte Zufallsgewinnsteuer problematisch. Eine Stromkostenbremse mit einer Preisobergrenze für ein definiertes Grundkontingent des Stromverbrauchs scheint daher die klügere Maßnahme zu sein, vorausgesetzt, dass die Energieversorgungsunternehmen bloß die aktuellen Beschaffungs- oder Produktionskosten (mit kalkulatorischem Gewinnaufschlag) ersetzt bekommen.

Suggested Citation

  • Michael Böheim & Michael Peneder & Margit Schratzenstaller, 2022. "Besteuerung von Zufallsgewinnen. Konzeptionelle Überlegungen und Herausforderungen, europäische Initiativen und Implikationen für Österreich," WIFO Research Briefs 20, WIFO.
    • Handle: RePEc:wfo:rbrief:y:2022:i:20
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    References listed on IDEAS

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    1. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
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    1. Doris Prammer & Lukas Reiss, 2023. "Fighting (the effects of) inflation: government measures in Austria and the EU," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue Q4/22-Q1/, pages 95-106.

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