Die Besteuerung gesundheitsschädlicher Produkte

A diverse range of products that pose health risks are subjected to a specific excise tax in addition to the standard value-added tax (VAT). Illustrative instances are sin taxes imposed on alcoholic beverages and tobacco products. In general, the sin tax framework in Germany displays notable inconsistencies. As an illustration, a sin tax is levied on beer, while wine, which carries an equivalent risk, can be consumed without being subject to a specific tax burden. This paper critically examines the absence of consistency in the taxation policies pertaining to commodities deemed detrimental to public health. The subject is gaining growing significance in view of Germany’s intended legalisation of cannabis. This paper provides an overview of the current state of sin taxation in Germany. It presents a theoretical framework for a rational approach to sin taxes based on the level of danger posed by the different products to people and public health. The identified model presents two distinct lines of reasoning that contribute to a policy suggestion. These lines of reasoning focus on the levels of harm associated with unhealthy commodities and the pricing elasticities.