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Das ökonomische Einmaleins des Bankgeheimnisses

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  • Manfred Gärtner

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Abstract

Im Zentrum der Arbeit steht der Versuch, anhand von einfachen Rechenbeispielen Transparenz in die Frage der steuerlichen Auswirkungen des Bankgeheimnisses auf die internationale Staatengemeinschaft zu bringen. Diese stilisierten Beispiele können leicht verfeinert werden, um die Kalküle von Steuerpflichtigen und deren Optionen realitätsnäher abzubilden und um neueren Entwicklungen gerecht zu werden. Sie liefern auch eine brauchbare Basis für erste Quantifizierungsversuche. In einem zweiten Schritt werden die sich aus diesen steuerlichen Konsequenzen ergebenden volkswirtschaftlichen und wohlfahrtsökonomischen Auswirkungen für die Schweiz und das Ausland diskutiert. Den Abschluss bildet ein mit Zahlen unterlegter Hinweis darauf, dass das Bankgeheimnis auch kaum zur Kenntnis genommene Auswirkungen innerhalb der Schweiz hat, die den verteilungspolitischen Intentionen vieler kantonaler Steuertarife zuwiderlaufen.

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Bibliographic Info

Paper provided by Department of Economics, University of St. Gallen in its series University of St. Gallen Department of Economics working paper series 2009 with number 2009-16.

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Length: 11 pages
Date of creation: Jul 2009
Date of revision:
Handle: RePEc:usg:dp2009:2009-16

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Keywords: Bankgeheimnis; Verrechnungssteuer; Preisinsel; Steueroasen; Steuerwettbewerb; Zinsinsel;

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Cited by:
  1. Charles B. Blankart & Hans Bernhard Beus & Manfred Gärtner & Norbert Walter Borjans, 2012. "Kann das Steuerabkommen zwischen Deutschland und der Schweiz zu größerer Steuergerechtigkeit führen?," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 65(18), pages 03-16, October.

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