{"id":108324,"date":"2024-01-22T15:30:50","date_gmt":"2024-01-22T14:30:50","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/108324\/"},"modified":"2024-11-07T03:26:39","modified_gmt":"2024-11-07T02:26:39","slug":"kriterien-zur-ueberwaelzbarkeit-der-getraenkesteuer","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/108324\/","title":{"rendered":"Kriterien zur \u00dcberw\u00e4lzbarkeit der Getr\u00e4nkesteuer"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-108324","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Der Europ\u00e4ische Gerichtshof hat Anfang Oktober 2003 f\u00fcr zul\u00e4ssig erkl\u00e4rt, dass Gemeinden die zwischen 1995 und 2000 zu Unrecht erhobene Getr\u00e4nkesteuer den Steuerpflichtigen nur dann zur\u00fcckerstatten m\u00fcssen, wenn diese die Getr\u00e4nkesteuer nicht auf die Endverbraucher \u00fcberw\u00e4lzt oder wenn sie durch eine \u00fcberw\u00e4lzungsbedingte Preiserh\u00f6hung Absatzeinbu\u00dfen erlitten haben (Bereicherungsverbot). Empirisch sind sowohl der Grad der \u00dcberw\u00e4lzung der Getr\u00e4nkesteuer als auch das Ausma\u00df etwaiger Absatzr\u00fcckg\u00e4nge als direkte Konsequenz einer \u00dcberw\u00e4lzung kaum feststellbar. Die vorliegende Studie erarbeitet einen Kriterienkatalog, der die Einsch\u00e4tzung des ex ante plausiblen Ausma\u00dfes der \u00dcberw\u00e4lzung und ihrer Effekte auf die Gewinnsituation der Anbieter erm\u00f6glichen soll. Die Kriterien beziehen sich auf die Marktform, innerhalb derer die einzelnen Anbieter jeweils agieren, sowie auf die zu erwartende Preiselastizit\u00e4t der Nachfrage, die die Wahrscheinlichkeit von \u00dcberw\u00e4lzung und Gewinnr\u00fcckg\u00e4ngen beeinflusst.","onlinedate":"2004-04-26 02:00:00","lang":"German","publication_series":"","publication_date":"20031201","publication_date_year":"","publication_date_full":false,"publication_num_pages":"32","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":318644,"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],"collaboration":"","persons":[3830],"persons_data":"[{\"personId\":3830,\"personName\":\"Margit Schratzenstaller\",\"organisationNames\":[]}]","clients":[10654],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[]","scientific_review":"[\"Kratena Kurt\"]","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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