Advanced Search
MyIDEAS: Login to save this article or follow this journal

Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?

Contents:

Author Info

  • Otto H. Jacobs
  • Ralph Brügelmann
  • Alfons J. Weichenrieder

Abstract

Die zum 1. Mai 2004 der Europäischen Union beigetretenen mittel- und osteuropäischen Staaten weisen Steuerbelastungen der Unternehmen aus, die meist weit unter dem Niveau liegen, welches die 15 bisherigen Mitgliedsländer einfordern. Vor diesem Hintergrund forderten Deutschland und Frankreich die EU-Kommission auf, die Bemessungsgrundlage der Körperschaftsteuer zu vereinheitlichen und europaweit gültige Mindeststeuersätze festzulegen, die von den einzelnen Mitgliedstaaten nicht unterschritten werden dürfen. Ralph Brügelmann, Institut der deutschen Wirtschaft, Köln, plädiert dafür, dass eine Vereinheitlichung unterbleiben und bestehende steuerliche Hemmnisse auf dem Weg der bilateralen Verhandlungen beseitigt werden sollten. Prof. Dr. Otto H. Jacobs, Universität Mannheim, sieht vor allem die Notwendigkeit einer Unternehmenssteuerreform in Deutschland. Und Prof. Dr. Alfons J. Weichenrieder, Universität Frankfurt am Main, unterstreicht, dass, wenn eine europäische Kooperation bei der Besteuerung von Unternehmenserträgen tatsächlich möglich werden soll, auf die nationale Steuerautonomie zu achten sei.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/ZS/ZS-ifo_Schnelldienst/zs-sd-2004/ifosd_2004_11_1.pdf
Download Restriction: no

Bibliographic Info

Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

Volume (Year): 57 (2004)
Issue (Month): 11 (06)
Pages: 03-10

as in new window
Handle: RePEc:ces:ifosdt:v:57:y:2004:i:11:p:03-10

Contact details of provider:
Postal: Poschingerstrasse 5, 81679 Munich, Germany
Phone: +49 (89) 9224-0
Fax: +49 (89) 985369
Email:
Web page: http://www.cesifo-group.de
More information through EDIRC

Related research

Keywords: Unternehmensbesteuerung; Steuerharmoisierung; Steuerbelastung; Standortwettbewerb; Körperschaftsteuer; Steuerreform; EU-Staaten; EU-Erweiterung;

Find related papers by JEL classification:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Huber, Bernd, 1999. "Can Tax Coordination Work?," Munich Reprints in Economics, University of Munich, Department of Economics 19403, University of Munich, Department of Economics.
  2. Alfred Boss, 2003. "Steuerharmonisierung oder Steuerwettbewerb?," Kiel Working Papers 1178, Kiel Institute for the World Economy.
  3. Jacob Frenkel & Assaf Razin & Efraim Sadka, 1991. "International Taxation in an Integrated World," MIT Press Books, The MIT Press, The MIT Press, edition 1, volume 1, number 0262061430, December.
  4. Martin Feldstein, 1994. "Tax Policy and International Capital Flows," NBER Working Papers 4851, National Bureau of Economic Research, Inc.
  5. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies, Directorate General Taxation and Customs Union, European Commission 0005, Directorate General Taxation and Customs Union, European Commission.
  6. Jack Mintz, 2002. "European company tax reform : prospects for the future ; company taxation and the internal market," CESifo Forum, Ifo Institute for Economic Research at the University of Munich, Ifo Institute for Economic Research at the University of Munich, vol. 3(1), pages 3-9, 04.
  7. Spengel, Christoph, 2002. "Inwieweit eignen sich die International Accounting Standards für die steuerliche Gewinnermittlung?," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 02-52, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  8. Clemens Fuest & Bernd Huber, 1999. "Can Tax Coordination Work?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 443-, July.
Full references (including those not matched with items on IDEAS)

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ces:ifosdt:v:57:y:2004:i:11:p:03-10. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Klaus Wohlrabe).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.