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Steuerwettbewerb und Finanzausgleich

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  • Thiess Büttner

Abstract

Angesichts der unvermindert anhaltenden Steuerkonkurrenz in der EU wird im politischen Raum vermehrt gefordert, die Zuteilung der Strukturfonds an eine Mindestbesteuerung zu knüpfen. Ungeachtet ihrer strategischen Natur lassen sich diese Forderungen im Prinzip durchaus im Rahmen der Theorie des Fiskalföderalismus rechtfertigen. Sie entsprechen der Logik eines Finanzausgleichs. Ein entsprechender europäischer Finanzausgleich würde allerdings so gravierende Probleme aufwerfen, dass an einer Reduktion der tariflichen Steuersätze in Deutschland kein Weg vorbeiführt. Ohnehin eignen sich die Strukturfonds nicht als Druckmittel, da sie aufgrund der Kofinanzierung die Mitgliedsländer der EU eher dazu veranlassen, ihre Steuersätze zu erhöhen.

Suggested Citation

  • Thiess Büttner, 2006. "Steuerwettbewerb und Finanzausgleich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 59(04), pages 12-28, February.
    • Handle: RePEc:ces:ifosdt:v:59:y:2006:i:04:p:12-28
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    References listed on IDEAS

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    More about this item

    Keywords

    Steuerwettbewerb; Finanzausgleich; EU-Strukturfonds; Deutschland; EU-Staaten;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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