{"id":30091,"date":"2026-07-28T09:00:00","date_gmt":"2026-07-28T07:00:00","guid":{"rendered":"https:\/\/www.munich-business-school.de\/insights\/?p=30091"},"modified":"2026-07-23T15:58:54","modified_gmt":"2026-07-23T13:58:54","slug":"wer-profitiert-von-einer-steuersenkung","status":"publish","type":"post","link":"https:\/\/www.munich-business-school.de\/insights\/2026\/wer-profitiert-von-einer-steuersenkung\/","title":{"rendered":"Wer profitiert von einer Steuersenkung?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Die Regierung senkt eine Steuer. Der Preis an der Kasse \u00e4ndert sich nicht. Wo ist denn Ihr Rabatt geblieben?<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">In der aktuellen Ausgabe von WISU geht unser Kollege <a href=\"https:\/\/www.munich-business-school.de\/insights\/author\/fbartholomae\/\">Prof. Dr. Florian Bartholomae<\/a> (Munich Business School) einer Frage nach, die in politischen Debatten immer wieder auftaucht: Wenn der Staat eine Steuer senkt, kommt die Ersparnis dann tats\u00e4chlich bei den Verbrauchern an oder verschwindet sie still und leise in der Marge eines anderen?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die Lehrbuchantwort klingt fast zu einfach: Es spielt keine Rolle, wer gesetzlich zur Zahlung der Steuer verpflichtet ist. Was z\u00e4hlt, ist die Elastizit\u00e4t, also, wie leicht sich die jeweilige Marktseite von einer Preis\u00e4nderung abwenden kann. Die Seite, die sich weniger anpassen kann, also die weniger elastische, tr\u00e4gt letztendlich den gr\u00f6\u00dften Teil der Last oder beh\u00e4lt im Falle einer Steuersenkung den gr\u00f6\u00dften Teil des Nutzens.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Prof. Bartholomae \u00fcberpr\u00fcft dies anhand von zwei konkreten, aktuellen politischen Ma\u00dfnahmen in Deutschland:<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1300\" height=\"1000\" src=\"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Who-benefits-when-a-tax-gets-cut-2.jpg\" alt=\"\" class=\"wp-image-30067\" style=\"aspect-ratio:1.300007689021947;width:414px;height:auto\" srcset=\"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Who-benefits-when-a-tax-gets-cut-2.jpg 1300w, https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Who-benefits-when-a-tax-gets-cut-2-800x615.jpg 800w\" sizes=\"auto, (max-width: 1300px) 100vw, 1300px\" \/><\/figure>\n<\/div>\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Die Kraftstoffsteuerr\u00fcckerstattung ab 2022: <\/strong>Autofahrer k\u00f6nnen ihre Fahrgewohnheiten bei Schwankungen der Kraftstoffpreise kaum \u00e4ndern. Die Nachfrage ist hartn\u00e4ckig unelastisch. Ergebnis: Praxisdaten zeigen, dass fast 100 % des Preisnachlasses bei Diesel und rund 85 % bei Superbenzin direkt an die Verbraucher an der Tankstelle weitergegeben wurden.<\/li>\n\n\n\n<li><strong>Die Mehrwertsteuersenkung f\u00fcr Restaurants ab 2026: <\/strong>Hier kehrt sich der Mechanismus um. Die Nachfrage nach Restaurantbesuchen ist relativ elastisch. Die Menschen essen einfach h\u00e4ufiger zu Hause, wenn die Preise steigen. Das Angebot hingegen ist unelastisch: Restaurants sind durch feste Sitzplatzkapazit\u00e4ten, Personal und Mieten eingeschr\u00e4nkt. Als die Mehrwertsteuer 2026 von 19 % wieder auf 7 % sank, ver\u00e4nderten sich die Preise auf den Speisekarten daher kaum. Eine Preissenkung um etwa 10 % w\u00e4re rechnerisch m\u00f6glich gewesen, auf der Rechnung machte sich davon jedoch fast nichts bemerkbar.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dasselbe politische Instrument. Dieselbe Regierung. V\u00f6llig unterschiedliche Ergebnisse, denn die zugrunde liegende Marktstruktur, nicht die politische Absicht, entscheidet dar\u00fcber, wer tats\u00e4chlich profitiert.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Der \u00fcbergeordnete Punkt, den Prof. Bartholomae anf\u00fchrt, ist treffend: Die \u00f6ffentliche Debatte \u00fcber die \u201eGier\u201c von Unternehmen, wenn Steuererleichterungen nicht bei den Verbrauchern ankommen, geht meist v\u00f6llig am eigentlichen Mechanismus vorbei. Es geht selten um guten Willen oder Fairness. Es geht darum, welche Seite des Marktes es sich am wenigsten leisten kann, aus dem Spiel auszusteigen. Hilfspakete, die die Elastizit\u00e4t au\u00dfer Acht lassen, laufen Gefahr, ihre eigenen Verteilungsziele nicht aus Versehen, sondern von vornherein zu verfehlen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Eine wichtige Erinnerung daran, dass hinter jeder Schlagzeile \u00e0 la \u201eWir senken die Steuern, um euch zu helfen\u201c eine Marktstruktur steht, die still und leise entscheidet, wer das Geld wirklich bekommt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Neugierig geworden? Elastizit\u00e4ten werden in <a href=\"https:\/\/www.munich-business-school.de\/bachelor\/bachelor-international-business\">Bachelorkurs &#8222;Mikro\u00f6konomie&#8220;<\/a> gleich im 1. Semester behandelt. Herzlichen Gl\u00fcckwunsch an Prof. Dr. Florian Bartholomae zu dieser Ver\u00f6ffentlichung!<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"1600\" data-id=\"30079\" src=\"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Event-Vorlage-Post-1.png\" alt=\"\" class=\"wp-image-30079\" srcset=\"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Event-Vorlage-Post-1.png 1200w, https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Event-Vorlage-Post-1-800x1067.png 800w, https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Event-Vorlage-Post-1-1152x1536.png 1152w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"1600\" data-id=\"30082\" src=\"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/4.jpg\" alt=\"\" class=\"wp-image-30082\" srcset=\"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/4.jpg 1200w, https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/4-800x1067.jpg 800w, https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/4-1152x1536.jpg 1152w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n<\/figure>\n\n\n\n<br>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Die Regierung senkt eine Steuer. Der Preis an der Kasse \u00e4ndert sich nicht. Wo ist denn Ihr Rabatt geblieben? In der aktuellen Ausgabe von WISU geht unser Kollege Prof. Dr. Florian Bartholomae (Munich Business School) <a class=\"mh-excerpt-more\" href=\"https:\/\/www.munich-business-school.de\/insights\/2026\/wer-profitiert-von-einer-steuersenkung\/\" title=\"Wer profitiert von einer Steuersenkung?\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":72,"featured_media":30073,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[44,47,3181,5608,95,13,16,11986],"tags":[8844,14326,10509,14320,3013],"coauthors":[685],"class_list":["post-30091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bachelor-de","category-bachelor-international-business-de","category-forschung","category-homepage-de","category-mbs-de","category-mbs-campus-community-de","category-mbs-news-de","category-news","tag-bachelor-international-business","tag-elastizitaet","tag-mikrooekonomie","tag-steuern","tag-veroeffentlichung"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wer profitiert von einer Steuersenkung?<\/title>\n<meta name=\"description\" content=\"Die Regierung senkt Steuern. Der Preis \u00e4ndert sich nicht. Wo ist der Rabatt? In WISU geht Prof. Dr. Florian Bartholomae der Frage nach.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.munich-business-school.de\/insights\/2026\/wer-profitiert-von-einer-steuersenkung\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Wer profitiert von einer Steuersenkung?\" \/>\n<meta property=\"og:description\" content=\"Die Regierung senkt Steuern. Der Preis \u00e4ndert sich nicht. Wo ist der Rabatt? 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Der Preis \u00e4ndert sich nicht. Wo ist der Rabatt? 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