论销售税在严格责任下有效补偿财产损失的作用

IF 0.4 Q3 LAW Review of Law & Economics Pub Date : 2023-11-22 DOI:10.1515/rle-2023-0060
F. Baumann, Tim Friehe
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引用次数: 0

摘要

摘要 当受害人因伤害者的不法行为而损失财产时,必须决定损害赔偿是否应包括与重置损失财产相关的销售税。尤其是当受害人除了重置财产外还可以使用损害赔偿金时,这个问题就显得尤为突出。本文比较了在如何处理销售税方面存在差异的制度,重点关注可能对消费和护理选择造成的扭曲。我们发现,只有在为重置损失财产而征收销售税时才将其纳入损害赔偿的制度(如《德国民法典》)会诱发次优的消费和照料激励。护理动机的扭曲还取决于护理支出的性质(货币或非货币)。
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On the Role of Sales Taxes for Efficient Compensation of Property Loss Under Strict Liability
Abstract When a victim loses property due to an injurer’s wrongful act, it must be decided whether the damages award should include the sales taxes associated with the lost property’s replacement. This is especially acute when the victim can make other use of the damages award than replacement. This paper compares regimes that differ in how they treat sales taxes, focusing on possible distortions of consumption and care choices. We find that regimes that include sales taxes in damages awards only when incurred to replace the lost property (as, for instance, the German Civil Code does) induce suboptimal consumption and care incentives. Distortions of care incentives also depend on the nature of care expenditures (monetary or non-monetary).
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CiteScore
0.80
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0.00%
发文量
11
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