{"id":104140,"date":"2024-01-22T13:49:39","date_gmt":"2024-01-22T12:49:39","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/104140\/"},"modified":"2024-11-07T02:59:27","modified_gmt":"2024-11-07T01:59:27","slug":"ueberwaelzung-der-getraenkesteuer","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/104140\/","title":{"rendered":"\u00dcberw\u00e4lzung der Getr\u00e4nkesteuer"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-104140","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Alle vier Betrachtungsweisen, die dieser Studie zugrunde liegen, lassen erkennen, dass die \u00dcberw\u00e4lzung der Getr\u00e4nkesteuer bisher in hohem Ausma\u00df gelungen sein d\u00fcrfte. Gem\u00e4\u00df den Modellrechnungen ist die Preiselastizit\u00e4t der Nachfrage nach alkoholischen Getr\u00e4nken (vor allem im Hotel-, Gast- und Schankgewerbe) gering; dies erleichtert eine \u00dcberw\u00e4lzung. Eine Analyse mit Hilfe des Kalkulationsschemas l\u00e4sst erkennen, dass sich die \u00dcberw\u00e4lzung in den Rohaufschl\u00e4gen deutlich spiegelt. Ihnen d\u00fcrfte daher eine zentrale Bedeutung f\u00fcr die empirische Beurteilung der \u00dcberw\u00e4lzungsprozesse zukommen. Das w\u00fcrde auch f\u00fcr Ver\u00e4nderungen der Getr\u00e4nkesteuers\u00e4tze gelten, die allerdings seit langem unver\u00e4ndert sind.","onlinedate":"2000-11-01 01:00:00","lang":"German","publication_series":"","publication_date":"20001101","publication_date_year":"","publication_date_full":false,"publication_num_pages":"50","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":310986,"zip":null,"link":"","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[81966],"research_groups":[3500,3481],"collaboration":"","persons":[3953,4063,3675,3983,3995],"persons_data":"[{\"personId\":3953,\"personName\":\"Gerhard Lehner\",\"organisationNames\":[]},{\"personId\":4063,\"personName\":\"Peter Brandner\",\"organisationNames\":[]},{\"personId\":3675,\"personName\":\"Kurt Kratena\",\"organisationNames\":[]},{\"personId\":3983,\"personName\":\"Egon Smeral\",\"organisationNames\":[]},{\"personId\":3995,\"personName\":\"Michael W\u00fcger\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[\"Langer Irene\"]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - 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