Untersuchung der Auswirkungen des ermäßigten Mehrwertsteuersatzes auf den Investitionsstau im bayerischen Beherbergungswesen

Gerum Alexander ()
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Gerum Alexander: Lehrstuhl Kulturgeographie, Katholische Universität Eichstätt-Ingolstadt, Ostenstraße 18, D-85072 Eichstätt

Zeitschrift für Tourismuswissenschaft, 2014, vol. 6, issue 1, 83-90

Abstract: The report presents the main results of a thesis dealing with the effects of a VAT reduction in the year 2010 on the investment behaviour of Bavarian hoteliers. This happens against the background of an investment bottleneck which originated over decades and a rising competitive pressure in this important sector of the Bavarian tourism industry. With an online questionnaire 425 hoteliers were interviewed, most of them identified the VAT reduction as a key factor for increasing investments and an improvement of their economic situation. These results are quite contrastive to the rather negative judgements by mass media and specialized literature.

Keywords: investment bottleneck; reduced VAT rate; accommodation sector; Bavaria; Investitionsstau; Mehrwertsteuerreduzierung; Beherbergungswesen; Bayern; investment bottleneck; reduced VAT rate; accommodation sector; Bavaria (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:bpj:touwis:v:6:y:2014:i:1:p:83-90:n:8

DOI: 10.1515/tw-2014-0108

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