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Steuerharmonisierung oder Steuerwettbewerb?

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  • Alfred Boss
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    Abstract

    It is often proposed that capital income tax rates be harmonized. Otherwise, a “race to the bottom” will occur and lead to governments not being able to perform their usual tasks. However, the development of corporate income tax revenues in relation to GDP does not indicate that a race to the bottom has actually taken place. If tax competition were to become as fierce as some observers seem to fear, this would not at all be disadvantageous. Inefficiencies in the public sector and government expenditures would be reduced, the tax burden would decrease. Tax competition might lead to the adoption of improved tax systems. The danger of an undersupply of public goods is not really a real one. A harmful erosion of the welfare state has not to be expected.

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    File URL: http://www.ifw-members.ifw-kiel.de/publications/steuerharmonisierung-oder-steuerwettbewerb/kap1178.pdf
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    Bibliographic Info

    Paper provided by Kiel Institute for the World Economy in its series Kiel Working Papers with number 1178.

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    Length: 40 pages
    Date of creation: Aug 2003
    Date of revision:
    Handle: RePEc:kie:kieliw:1178

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    Related research

    Keywords: Steuerwettbewerb; Steuerharmonisierung; Steuerwettlauf; Steuern auf „corporate income“; Zinsbesteuerung;

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    References

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    1. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416.
    2. Baldwin, Richard & Krugman, Paul, 2000. "Agglomeration, Integration and Tax Harmonization," CEPR Discussion Papers 2630, C.E.P.R. Discussion Papers.
    3. David E. Wildasin, 2000. "Factor Mobility and Fiscal Policy in the EU: Policy Issues and Analytical Approaches," CESifo Working Paper Series 344, CESifo Group Munich.
    4. Alfred Boss, 1999. "Do We Need Tax Harmonization in the EU?," Kiel Working Papers 916, Kiel Institute for the World Economy.
    5. Brennan,Geoffrey & Buchanan,James M., 1980. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521233293, October.
    6. Sinn, Hans-Werner, 1997. "The selection principle and market failure in systems competition," Munich Reprints in Economics 19854, University of Munich, Department of Economics.
    7. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
    8. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, December.
    9. Sinn, Hans-Werner, 1997. "Deutschland im Steuerwettbewerb," Munich Reprints in Economics 19833, University of Munich, Department of Economics.
    10. Stefan Homburg, 1999. "Competition and Co-ordination in International Capital Income Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 1-17, March.
    11. Siebert, Horst, 2001. "How the EU can move to a higher growth path : some considerations," Kiel Discussion Papers 383, Kiel Institute for the World Economy (IfW).
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    Citations

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    Cited by:
    1. Boss, Alfred & Rosenschon, Astrid, 2003. "Eine Strategie zum Abbau der Subventionen," Open Access Publications from Kiel Institute for the World Economy 3250, Kiel Institute for the World Economy (IfW).
    2. Otto H. Jacobs & Ralph Brügelmann & Alfons J. Weichenrieder, 2004. "Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 57(11), pages 03-10, 06.

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