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- Title
Steuern, Wettbewerb und Wettbewerbsneutralität.
- Authors
Haucap, Justus
- Abstract
The taxation of goods and services that are either non-tradable (such as local postal services) or only tradable to a limited extent is not subject to international tax competition. Hence, tax induced distortions of competition between different domestic firms can easily continue to exist even in an otherwise globalised economy. This article discusses two recent examples from Germany that illustrate the problem and demonstrate how consumption taxes can distort product market competition. First, the value-added tax privilege of Deutsche Post AG is discussed, and secondly, the air travel tax that has recently been introduced in Germany.
- Subjects
GERMANY; TAXATION; VALUE-added tax; NONTRADED goods; ECONOMIC competition; BUSINESS enterprises
- Publication
Perspektiven der Wirtschaftspolitik, 2012, Vol 13, Issue 1/2, p103
- ISSN
1465-6493
- Publication type
Article
- DOI
10.1111/j.1468-2516.2012.00375.x