Eine ökonomische Analyse der Überwälzbarkeit der Kernbrennstoffsteuer

Justus Haucap

Zeitschrift für Wirtschaftspolitik, 2012, vol. 61, issue 3, 267-283

Abstract: The paper analyses the incidence of the nuclear fuel tax, which has been imposed on operators of nuclear power plants by Germany’s Federal Government in 2011. The incidence of the tax matters not only from a distributional perspective, but also from a legal point of view as constitutional rules governing public finances in Germany mandate that the burden of a tax can be shifted to consumers in order for a tax to be declared as a consumption tax. Otherwise, the Federal Government has much more limited competences to invent new taxes. This paper shows that the burden of the nuclear fuel tax can neither be shifted to consumers in electricity spot or future markets nor can it be shifted to sellers of nuclear fuels. Hence, the incidence falls entirely on nuclear power plant operators and is, therefore, equivalent to a tax on their profits.

Date: 2012
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Working Paper: Eine ökonomische Analyse der Überwälzbarkeit der Kernbrennstoffsteuer (2012)
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DOI: 10.1515/zfwp-2012-0304

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