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Steuern als Preise - Eine finanzwissenschaftliche Untersuchung mit einer Anwendung auf die EU-Zinsbesteuerung

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  • Charles B. Blankart

Abstract

Two approaches to taxation are confronted: The revenue generation approach and the exchange approach. The former requires a strong government with overall and even international regulatory power. The latter relies on the pressure of interjurisdictional competition adjusting taxes as closely as possible to prices. Hence the idea of taxes as prices which is illustrated with different models of subcentral governments. The exchange approach requires autonomy for subcentral governments and a strong antitrust regulation on governments. Finally, interest taxation is regarded from a historical viewpoint, first as a tax according to the exchange, later according to the revenue generation principle.

Suggested Citation

  • Charles B. Blankart, 2002. "Steuern als Preise - Eine finanzwissenschaftliche Untersuchung mit einer Anwendung auf die EU-Zinsbesteuerung," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 138(I), pages 19-38, March.
    • Handle: RePEc:ses:arsjes:2002-i-2
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    References listed on IDEAS

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    Cited by:

    1. Vanberg Viktor J., 2008. "Markt und Staat in einer globalisierten Welt: Die ordnungsökonomische Perspektive / Market and state in a globalized world: the perspective of constitutional economics," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 59(1), pages 3-30, January.
    2. Kersten Kellermann, 2004. "Grenzen der Äquivalenzbesteuerung im Systemwettbewerb," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 140(IV), pages 543-568, December.
    3. Miklos Szanyi, 2005. "Do multinationals 'misuse' corporate income-tax holidays: an analysis based on Hungarian balance-sheet figures," IWE Working Papers 164, Institute for World Economics - Centre for Economic and Regional Studies.

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    More about this item

    Keywords

    Taxes as prices; EU tax harmonization;

    JEL classification:

    • D7 - Microeconomics - - Analysis of Collective Decision-Making
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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