Europäische Steuerkoordination und die Schweiz
AbstractEven though the introduction of the Euro did not necessitate tax harmonization per se, it is expected to lead to increasingly harmonized taxation in practice. This harmonization process will mainly take the form of negotiations on the level of EMU, where political recommendations will be formulated. In addition, individual nations will be under increasing pressure to harmonize taxes in order to curb capital outflow and tax evasion. Judging from the current state of EU negotiations, corporate taxes are likely to decline in the wake of the harmonization process, while withholding taxes may be adjusted upwards. VAT rates harmonization will likely be upwards as well. Further implementation of the source principle in Swiss taxation will likely lead to changes in the portfolio choices of foreign investors in Switzerland; the share of Swiss bonds held by EU-investors will increase. --
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Bibliographic InfoPaper provided by ZEI - Center for European Integration Studies, University of Bonn in its series ZEI Working Papers with number B 03-2003.
Date of creation: 2003
Date of revision:
Tax Coordination; Portfolio Choice; Withholding Tax;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
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- G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
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