Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/23531 
Erscheinungsjahr: 
2003
Schriftenreihe/Nr.: 
Diskussionspapier No. 13
Verlag: 
Universität der Bundeswehr Hamburg, Fächergruppe Volkswirtschaftslehre, Hamburg
Zusammenfassung: 
Recent experience shows that under certain conditions it can be assumed that de-mand for luxury goods is partly abnormal. To tackle the problem whether they can and should be taxed we (a) show that a positive slope of demand is possible by distinguishing snob and network benefits, (b) demonstrate that a willingness to pay systematically lower than the equilibrium price can be explained by false trading procedures resulting (c) from the distinction between sequential and repetitive purchases. Concerning the absolute size of excess burden, a luxury tax should be levied on goods with a high elasticity of demand, but according to the relative criterion under certain (realistic) conditions low ratios may be realized by taxing goods with a high or a low elasticity. Conducting a sensitivity analysis, we conclude that in taxing luxuries there is a high risk of generating just the opposite of what was originally intended.
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
339.94 kB





Publikationen in EconStor sind urheberrechtlich geschützt.