IDEAS home Printed from https://ideas.repec.org/p/zbw/fifore/28b.html
   My bibliography  Save this paper

Evaluierung von Steuervergünstigungen. Evaluierungsgruppe B: Kraftfahrzeugsteuer
[Evaluation of 33 tax benefits. EC B: Vehicle tax]

Author

Listed:
  • Thöne, Michael (Ed.)

Abstract

Steuervergünstigungen sind breitenwirksam einsetzbare und potenziell effiziente Instrumente der Förderung und instrumentellen Unterstützung zahlreicher Politikfelder, beispielsweise in der Verkehrspolitik, der Wohnungspolitik, der Umweltpolitik sowie für viele sektorale oder Querschnittsaufga- ben der Wirtschaftspolitik. Zugleich verlangen steuerliche Subventionen wegen ihrer Budgetferne sowie ihrer Tendenz zu Langlebigkeit und Mitnahmeeffekten die besondere Wachsamkeit einer verstärkt auf Ergebnisorientierung und Evidenzbasierung aufbauenden politischen Steuerung Für diesen Anspruch liefert die große Evaluierung von 33 deutschen Steuervergünstigungen die wissenschaftliche Grundlage. Im Auftrag des Bundesministeriums der Finanzen haben 2017 bis 2019 das ZEW Mannheim, das Ifo Institut, das Fraun- hofer FIT sowie federführend das FiFo Köln gemeinsam steuerliche Subventionen im Umfang von zusammen rund 7,4 Mil- liarden Euro quantifiziert und nach einem einheitlichen Muster tiefgehend evaluiert.

Suggested Citation

  • Thöne, Michael (Ed.), 2019. "Evaluierung von Steuervergünstigungen. Evaluierungsgruppe B: Kraftfahrzeugsteuer [Evaluation of 33 tax benefits. EC B: Vehicle tax]," FiFo Reports - FiFo-Berichte 28-B, University of Cologne, FiFo Institute for Public Economics.
    • Handle: RePEc:zbw:fifore:28b
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/221907/1/fifo-berichte-28-b.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Steuervergünstigungen; Subventionen; Evaluation; Tax expenditures; subsidies; evaluation;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:fifore:28b. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/fikoede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.