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Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?

  • Otto H. Jacobs
  • Ralph Brügelmann
  • Alfons J. Weichenrieder

Die zum 1. Mai 2004 der Europäischen Union beigetretenen mittel- und osteuropäischen Staaten weisen Steuerbelastungen der Unternehmen aus, die meist weit unter dem Niveau liegen, welches die 15 bisherigen Mitgliedsländer einfordern. Vor diesem Hintergrund forderten Deutschland und Frankreich die EU-Kommission auf, die Bemessungsgrundlage der Körperschaftsteuer zu vereinheitlichen und europaweit gültige Mindeststeuersätze festzulegen, die von den einzelnen Mitgliedstaaten nicht unterschritten werden dürfen. Ralph Brügelmann, Institut der deutschen Wirtschaft, Köln, plädiert dafür, dass eine Vereinheitlichung unterbleiben und bestehende steuerliche Hemmnisse auf dem Weg der bilateralen Verhandlungen beseitigt werden sollten. Prof. Dr. Otto H. Jacobs, Universität Mannheim, sieht vor allem die Notwendigkeit einer Unternehmenssteuerreform in Deutschland. Und Prof. Dr. Alfons J. Weichenrieder, Universität Frankfurt am Main, unterstreicht, dass, wenn eine europäische Kooperation bei der Besteuerung von Unternehmenserträgen tatsächlich möglich werden soll, auf die nationale Steuerautonomie zu achten sei.

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Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

Volume (Year): 57 (2004)
Issue (Month): 11 (06)
Pages: 03-10

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Handle: RePEc:ces:ifosdt:v:57:y:2004:i:11:p:03-10
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  1. Clemens Fuest & Bernd Huber, 1999. "Can Tax Coordination Work?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 443-, July.
  2. Martin Feldstein, 1994. "Tax policy and international capital flows," Review of World Economics (Weltwirtschaftliches Archiv), Springer, vol. 130(4), pages 675-697, December.
  3. Jack Mintz, 2002. "European company tax reform : prospects for the future ; company taxation and the internal market," CESifo Forum, Ifo Institute for Economic Research at the University of Munich, vol. 3(1), pages 3-9, 04.
  4. Frenkel, Jacob & Razin, Assaf & Sadka, Efraim, 1992. "International taxation in an integrated world," MPRA Paper 23266, University Library of Munich, Germany.
  5. Huber, Bernd, 1999. "Can Tax Coordination Work?," Munich Reprints in Economics 19403, University of Munich, Department of Economics.
  6. Alfred Boss, 2003. "Steuerharmonisierung oder Steuerwettbewerb?," Kiel Working Papers 1178, Kiel Institute for the World Economy.
  7. Spengel, Christoph, 2002. "Inwieweit eignen sich die International Accounting Standards für die steuerliche Gewinnermittlung?," ZEW Discussion Papers 02-52, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  8. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
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