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Fleischbesteuerung in Deutschland - Mengen- oder Mehrwertsteuer? Diskussion und Politische Implikationen

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  • Blum, Bianca

Abstract

Die Erhöhung der Mehrwertsteuer (MwSt.) auf Fleisch und tierische Produkte wird seit einiger Zeit als mögliches Instrument diskutiert, um den Fleischkonsum auf ein umweltfreundliches Niveau zu senken und gleichzeitig den Tierwohlaspekte zu begünstigen. In diesem Zusammenhang muss jedoch kritisch hinterfragt werden, ob eine Anpassung der Mehrwertsteuer ein geeignetes, politisches Instrument darstellt, um einen geringeren Fleischkonsum, nachhaltigere Produktionsmechanismen und mehr Tierschutz als politisches Ziel zu fördern. In diesem Papier wird die Möglichkeit diskutiert, den Konsum von höherwertigen Produkten, wie z.B. ökologisch erzeugtem Fleisch, durch eine Erhöhung der Mengensteuer zu fördern und gleichzeitig einen marktbasierten, fiskalpolitischen Ansatz dabei zu verfolgen. Die Idee des Qualitätssprungs geht auf Alchian-Allen (1964) zurück und wurde von Barzel (1976) um das Argument der steuerlichen Effekte erweitert. Das Papier kann zeigen, dass eine Mengensteuer ein besseres Instrument zur Verfolgung der politischen Ziele beim Fleischkonsum darstellt als eine Erhöhung der Mehrwertsteuer. Implementierungsideen und politische Implikationen werden am Ende des Papiers diskutiert.

Suggested Citation

  • Blum, Bianca, 2020. "Fleischbesteuerung in Deutschland - Mengen- oder Mehrwertsteuer? Diskussion und Politische Implikationen," The Constitutional Economics Network Working Papers 01-2020, University of Freiburg, Department of Economic Policy and Constitutional Economic Theory.
    • Handle: RePEc:zbw:cenwps:012020
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    References listed on IDEAS

    as
    1. Javier Espinosa & William N. Evans, 2013. "Excise Taxes, Tax Incidence, and the Flight to Quality," Public Finance Review, , vol. 41(2), pages 147-176, March.
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    3. Barzel, Yoram, 1976. "An Alternative Approach to the Analysis of Taxation," Journal of Political Economy, University of Chicago Press, vol. 84(6), pages 1177-1197, December.
    4. Kelvin J. Lancaster, 1966. "A New Approach to Consumer Theory," Journal of Political Economy, University of Chicago Press, vol. 74(2), pages 132-132.
    5. Bertonazzi, Eric P & Maloney, Michael T & McCormick, Robert E, 1993. "Some Evidence on the Alchian and Allen Theorem: The Third Law of Demand?," Economic Inquiry, Western Economic Association International, vol. 31(3), pages 383-393, July.
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    Cited by:

    1. Bianca Blum & Bernhard K. J. Neumärker, 2021. "Lessons from Globalization and the COVID-19 Pandemic for Economic, Environmental and Social Policy," World, MDPI, vol. 2(2), pages 1-26, June.
    2. Blum, Bianca & Neumärker, Karl Justus Bernhard, 2020. "Globalization, environmental damage and the Corona pandemic: Lessons from the crisis for economic, environmental and social policy," The Constitutional Economics Network Working Papers 02-2020, University of Freiburg, Department of Economic Policy and Constitutional Economic Theory.

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    More about this item

    Keywords

    quality switch; unit taxation; equilibrium model; consumption sustainability; meat taxation; environmental policy; policy recommendation;
    All these keywords.

    JEL classification:

    • D78 - Microeconomics - - Analysis of Collective Decision-Making - - - Positive Analysis of Policy Formulation and Implementation
    • Q18 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Policy; Food Policy; Animal Welfare Policy
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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