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dc.contributor.authorWein, Thomasen
dc.date.accessioned2012-04-17T12:55:43Z-
dc.date.available2012-04-17T12:55:43Z-
dc.date.issued2011-
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
dc.language.isoengen
dc.publisher|aLeuphana Universität Lüneburg, Institut für Volkswirtschaftslehre |cLüneburgen
dc.relation.ispartofseries|aWorking Paper Series in Economics |x199en
dc.subject.jelL51en
dc.subject.jelL87en
dc.subject.jelK23en
dc.subject.ddc330en
dc.subject.stwPostdiensten
dc.subject.stwUmsatzsteueren
dc.subject.stwSteuerbegünstigungen
dc.subject.stwNatürliches Monopolen
dc.subject.stwWohlfahrtseffekten
dc.subject.stwDeutschlanden
dc.titleMicroeconomic consequences of exemptions from value added taxation: The case of Deutsche Post-
dc.typeWorking Paperen
dc.identifier.ppn654926972en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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