EconStor >
Leuphana Universität Lüneburg >
Institut für Volkswirtschaftslehre, Leuphana Universität Lüneburg >
Working Paper Series in Economics, Leuphana Universität Lüneburg  >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/57159
  

Full metadata record

DC FieldValueLanguage
dc.contributor.authorWein, Thomasen_US
dc.date.accessioned2012-04-17T12:55:43Z-
dc.date.available2012-04-17T12:55:43Z-
dc.date.issued2011en_US
dc.identifier.urihttp://hdl.handle.net/10419/57159-
dc.description.abstractThe exemption for Value Added Taxation (VAT) can be used to pursue distributive objectives. Goods like food, housing, medicine, or infrastructure services (water, telecommunication, postal) are very often partially or totally exempted from VAT. The exemption of infrastructure services had been frequently combined with market entry restrictions. Both instruments should assure the fulfilling of the universal service obligation (USO). VAT-exemption leads to two problems, at least: (i) the expectable financial gain, which can be achieved by the exempted firm, is unpredictable, and (ii) the welfare consequences depend on the prevailing type of market structure (competition, monopoly with or without price discrimination, or dominant firm). The VAT-exemption for German postal services can be seen as an outstanding case study to show the typical consequences. Because of empirical references for intensive use of price discrimination by Deutsche Post AG and strong arguments of Deutsche Post AG as a dominant firm welfare could be increased by abolishing VAT-exemption without abandoning USO.en_US
dc.language.isoengen_US
dc.publisherUniv., Inst. für Volkswirtschaftslehre Lüneburgen_US
dc.relation.ispartofseriesUniversity of Lüneburg Working Paper Series in Economics 199en_US
dc.subject.jelL51en_US
dc.subject.jelL87en_US
dc.subject.jelK23en_US
dc.subject.ddc330en_US
dc.subject.stwPostdiensten_US
dc.subject.stwUmsatzsteueren_US
dc.subject.stwSteuerbegünstigungen_US
dc.subject.stwNatürliches Monopolen_US
dc.subject.stwWohlfahrtseffekten_US
dc.subject.stwDeutschlanden_US
dc.titleMicroeconomic consequences of exemptions from value added taxation: The case of Deutsche Posten_US
dc.typeWorking Paperen_US
dc.identifier.ppn654926972en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:Working Paper Series in Economics, Leuphana Universität Lüneburg

Files in This Item:
File Description SizeFormat
654926972.pdf635.38 kBAdobe PDF
No. of Downloads: Counter Stats
Show simple item record
Download bibliographical data as: BibTeX

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.