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Grenzüberschreitende Besteuerung: Wie Privatvermögen und Unternehmensgewinne erfasst werden können

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  • Gabriel Zucman

Abstract

Der Artikel beinhaltet Schätzungen des Ausmaßes der Steuervermeidung im Unternehmensbereich sowie der Steuerhinterziehung vermögender Privatpersonen durch Steueroasen. US-Unternehmen verschieben 20 Prozent ihres Gewinns in Steueroasen – seit den 1980er-Jahren ist ein zehnfacher Anstieg zu verzeichnen. Innerhalb der letzten fünfzehn Jahre ist der effektive Körperschaftssteuersatz von 30% auf 20% gesunken. Etwa zwei Drittel dieses Rückgangs können auf wachsende internationale Steuervermeidungspraktiken zurückgeführt werden. Acht Prozent des privaten Finanzvermögens weltweit werden offshore gehalten. Daraus resultiert für die Staaten ein jährlicher Steuerausfall von 200 Mrd. US-Dollar (bzw. EUR 130 Mrd.). Obwohl bereits Maßnahmen gegen Steuerhinterziehung ergriffen wurden, nehmen Gewinnverlagerung in Steueroasen und das Offshore-Vermögen weiterhin zu. Lösungsvorschläge ohne entsprechende Sanktionsmöglichkeiten bestehen bereits, jedoch wäre die Schaffung eines weltweiten Finanzregisters am wirkungsvollsten.

Suggested Citation

  • Gabriel Zucman, 2015. "Grenzüberschreitende Besteuerung: Wie Privatvermögen und Unternehmensgewinne erfasst werden können," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 41(1), pages 13-48.
  • Handle: RePEc:clr:wugarc:y:2015v:41i:1p:13
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    References listed on IDEAS

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