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Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips

Author

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  • Becker Johannes

    (Institut für Finanzwissenschaft, Universität Münster, Wilmergasse 6-8, 48143MünsterGermany)

Abstract

Wie aus dem Nichts taucht 2013 der Begriff der Wertschöpfung als steuerlicher Anknüpfungspunkt in der Debatte um die Reform der internationalen Unternehmensbesteuerung auf. Der Begriff irritiert die Vertreter der Wissenschaft, inspiriert Politiker und Aktivisten – und ebnet den Weg für eine Reform, die 2020 das internationale Steuersystem grundlegend verändern könnte. Johannes Becker zeichnet die eigentümliche Karriere dieses Begriffs nach, erörtert dessen konzeptionelle Fundierung sowie die steuerpolitischen Konsequenzen und skizziert den aktuellen Reformstand.

Suggested Citation

  • Becker Johannes, 2020. "Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 21(2), pages 108-119, June.
    • Handle: RePEc:bpj:pewipo:v:21:y:2020:i:2:p:108-119:n:2
    DOI: 10.1515/pwp-2019-0043
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    More about this item

    Keywords

    H25; F23; Unternehmensbesteuerung; multinationale Unternehmen; Gewinnverschiebung;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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