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Harmonization and tax competition: Efficiency versus fairness

Author

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  • Izquierdo Llanes, Gregorio

Abstract

Der vorliegende Aufsatz untersucht unter anderem die Effekte zweier klassischer Prinzipien der internationalen Kapitalbesteuerung auf die Gerechtigkeit und die Effizienz: das Bestimmungslandund das Ursprungslandprinzip. Weiterhin werden die Harmonisierungs- und die Steuerwettbewerbspolitik in der Unternehmensbesteuerung diskutiert, um die wünschenswerte Zukunft in der Besteuerung von Kapitals in Europa darzustellen. Abschließend werden in dem Beitrag die neuen Ansätze in der Kapitalbesteuerung, die gegenwärtig durch die Europäische Kommission unterstützt werden, analysiert und begründet.

Suggested Citation

  • Izquierdo Llanes, Gregorio, 1999. "Harmonization and tax competition: Efficiency versus fairness," Working Papers in Economics 1999,2, Bundeswehr University Munich, Economic Research Group.
    • Handle: RePEc:zbw:ubwwpe:19992
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    Citations

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    Cited by:

    1. A. Pugachev A. & L. Parfyenova B. & A. Podvezko & А. Пугачев А. & Л. Парфенова Б. & А. Подвезько, 2019. "Оценка влияния налоговой конкуренции на конкурентоспособность национальной налоговой системы // Assessment of Tax competition Influence on National Tax System Competitiveness," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 12(4), pages 143-155.
    2. Sell, Friedrich L., 2007. "More about economic and non-economic determinants of (mutual) trust and trustworthiness," Working Papers in Economics 2007,2, Bundeswehr University Munich, Economic Research Group.
    3. Askoldas Podviezko & Lyudmila Parfenova & Andrey Pugachev, 2019. "Tax Competitiveness of the New EU Member States," JRFM, MDPI, vol. 12(1), pages 1-19, February.

    More about this item

    Keywords

    Europäische Integration; Internationale Finanzwissenschaft; Harmonisierungs- und Steuerwettbewerb; Besteuerung und internationale Kapitalbewegungen; European Integration; International Public Finance; Harmonization and Tax Competition; Taxation and International Capital Flows;
    All these keywords.

    JEL classification:

    • F15 - International Economics - - Trade - - - Economic Integration
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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