Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?

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Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?

Author Info

Lars Gläser (International Bureau of Fiscal Documentation, Amsterdam)
Martin Halla () (Department of Economics, Johannes Kepler University Linz, Austria)

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Martin Halla

Abstract

Die EU hat durch die Zinsenrichtlinie einerseits eindeutig von einer Politik, die auf einem Vertrauen gegenüber dem Bürger und einer gewissen Selbstbestimmung beruhte, zu einer Vorgehensweise gewechselt die durch Misstrauen und Kontrolle geprägt ist. Andererseits erscheinen die Regelungen der Zinsenrichtlinie, die auf die klassischen Verhaltensdeterminanten der Steuerhinterziehung abzielen, aber unzureichend. In Summe ist es daher möglich, dass die Zinsenrichtlinie ihr eigentliches Ziel der effektiven Besteuerung von Zinserträgen nicht erreicht. Da steuerbezogener Informationsaustausch eine strategische Variable der Mitgliedstaaten ist um die Attraktivität ihrer Finanzmärkte zu regulieren, ist es zumindest diskutabel, ob innerhalb der nationalen Umsetzungen der Richtlinie vorhandene Schlupflöcher nicht auf ein verschleiertes nichtkooperatives Verhalten der Mitgliedsstaaten zurückzuführen sind.

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Paper provided by Department of Economics, Johannes Kepler University Linz, Austria in its series Economics working papers with number 2006-14.

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Date of creation: Aug 2006
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Handle: RePEc:jku:econwp:2006_14

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Article
- Lars Gläser & Martin Halla, 2008. "Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?," Perspektiven der Wirtschaftspolitik, Blackwell Publishing, vol. 9(1), pages 83-101, 02. [Downloadable!] (restricted)

Find related papers by JEL classification:
D78 - Microeconomics - - Analysis of Collective Decision-Making - - - Positive Analysis of Policy-Making and Implementation
F42 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - International Policy Coordination and Transmission
H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
C72 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - Noncooperative Games

This paper has been announced in the following NEP Reports:

NEP-ALL-2006-09-03 (All new papers)

Cited by:
(explanations, 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.)

Thomas Hemmelgarn & Gaëtan Nicodème, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Working Papers CEB 09-023.RS, Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB). [Downloadable!]
Other versions:
- Thomas Hemmelgarn & Gaëtan J.A. Nicodème, 2009. "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
- Thomas Hemmelgarn & Gaetan Nicodeme, 2009. "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Taxation Papers 18, Directorate General Taxation and Customs Union, European Commission. [Downloadable!]

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