Problematische Legitimation von Tabak- und Alkoholsteuern

Damian Fichte

Wirtschaftsdienst, 2014, vol. 94, issue 1, 62-68

Abstract: In Germany there is one tax on tobacco and also five different taxes on alcohol. The tax revenues of 2012 amounted to 17.4 billion euros. But neither tobacco nor alcohol taxes can be sufficiently legitimised. The taxes collide with the principle of tax equality and cannot be justified on the basis of external effects. The best political solution would be to eliminate them, but this option is unlikely because of the current EU legislation. As long as the EU regulations remain unchanged, Germany can only keep the tax rates at a low level. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Keywords: H24; I1; K34 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.1007/s10273-014-1626-5

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