Produktionsfaktorsteuern belasten den Einsatz von Produktionsfaktoren. Betriebsmittel werden nach der Aussetzung der Vermögensteuer und der abgeschafften Business capital tax weniger stark mit Bestandsteuern belastet. Unbewegliches Vermögen wird mit Grundsteuer und Real estate transfer tax belegt. Kraftfahrzeuge unterliegen der Kraftfahrzeugsteuer und Mineralölsteuer.
The effects of these types of taxes on investment decisions are quantified in the investment calculation. Excise taxes (traffic and consumption taxes) and customs duties apply to raw materials and supplies. They are linked to procurement processes. The non-deductible input tax can also be a production factor tax. Depreciation reduces the value of immovable property.
There is increased depreciation for certain buildings and monuments. As part of the “ecological” tax reform, energy is subject to a higher burden of electricity tax and mineral oil tax. The labor factor is particularly burdened by wage tax including church tax and solidarity surcharge, provided that there is an employment relationship. The reform of corporate taxation also affects the burden on factors of production.
The work factor is relieved (lowering of ancillary wage costs), the energy factor is burdened higher (introduction of an electricity tax, increase in the mineral oil tax). In European tax law, capital is favored for tax purposes, e.g. B. Dublin Docks in Ireland or Financial Services Center in Trieste (code of conduct; tax havens).