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Nachtrag: Kann das Steuerabkommen zwischen Deutschland und der Schweiz zu größerer Steuergerechtigkeit führen?


  • Gebhard Kirchgässner


Begünstigt das geplante Steuerabkommen zwischen Deutschland und der Schweiz Steuerhinterzieher und sollte besser nachverhandelt werden? In Ergänzung zu den Beiträgen im ifo Schnelldienst 18/2012 stellt Gebhard Kirchgässner, Universität St. Gallen, die Vor- und Nachteile des Deutsch-Schweizer-Steuerabkommens dar.

Suggested Citation

  • Gebhard Kirchgässner, 2012. "Nachtrag: Kann das Steuerabkommen zwischen Deutschland und der Schweiz zu größerer Steuergerechtigkeit führen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 65(19), pages 17-20, October.
  • Handle: RePEc:ces:ifosdt:v:65:y:2012:i:19:p:17-20

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    References listed on IDEAS

    1. Stefan Arent & Wolfgang Nagl, 2010. "A Fragile Pillar: Statutory Pensions and the Risk of Old-Age Poverty in Germany," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(4), pages 419-441, December.
    2. Martin Gasche, 2012. "Bonusrente statt Zuschussrente," Wirtschaftsdienst, Springer;German National Library of Economics, vol. 92(9), pages 605-612, September.
    3. Stefan Krenz & Wolfgang Nagl & Joachim Ragnitz, 2009. "Is There a Growing Risk of Old-Age Poverty in East Germany?," Applied Economics Quarterly (formerly: Konjunkturpolitik), Duncker & Humblot, Berlin, vol. 60(Supplemen), pages 35-54.
    4. Jan Goebel & Markus M. Grabka, 2011. "Zur Entwicklung der Altersarmut in Deutschland," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(25), pages 3-16.
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    More about this item


    Steuergerechtigkeit; Steuerpolitik; Steuer; Steuerkriminalität; Deutschland; Schweiz;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General


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