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Die radikalen Steuerpläne der US-Republikaner und die Folgen für die EU
[The Radical Tax Plans of the US Republicans and the Consequences for the EU]

Author

Listed:
  • Johannes Becker

    (University of Münster)

  • Joachim Englisch

    (University of Münster)

Abstract

Zusammenfassung Die neue US-Regierung plant eine radikale Unternehmensteuerreform. Sie zielt auf eine cashflow-basierte Besteuerung nach dem Bestimmungslandprinzip, wie es in Europa für die Mehrwertsteuer gilt. Die Autoren sind der Auffassung, dass die unilaterale Einführung einer solchen Steuer die Handelspartner der USA, vor allem die EU, vor große Herausforderungen stellt. Der vorliegende Beitrag erläutert Idee und Konzept der amerikanischen Steuerpläne und zeigt auf, welche Effekte für Unternehmen und Steueraufkommen in Europa zu erwarten sind und wie die EU-Mitgliedstaaten darauf reagieren könnten.

Suggested Citation

  • Johannes Becker & Joachim Englisch, 2017. "Die radikalen Steuerpläne der US-Republikaner und die Folgen für die EU [The Radical Tax Plans of the US Republicans and the Consequences for the EU]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 97(2), pages 103-110, February.
    • Handle: RePEc:spr:wirtsc:v:97:y:2017:i:2:d:10.1007_s10273-017-2091-8
    DOI: 10.1007/s10273-017-2091-8
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    Citations

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    Cited by:

    1. Gern, Klaus-Jürgen & Fiedler, Salomon & Hauber, Philipp & Kooths, Stefan & Potjagailo, Galina & Stolzenburg, Ulrich, 2017. "Weltkonjunktur im Frühjahr 2017 - Weltkonjunktur: Aufwärts trotz Risiken [World Economy Spring 2017 - World economy: Continued expansion amid increased uncertainties]," Kieler Konjunkturberichte 27, Kiel Institute for the World Economy (IfW Kiel).
    2. Fiedler, Salomon, 2017. "Zur Unternehmenssteuerreform in den USA," Kiel Insight 2017.4, Kiel Institute for the World Economy (IfW Kiel).
    3. Gromov, Vladimir (Громов,Владимир) & Malinina, Tatiana (Малинина, Татьяна), 2015. "Directions of Improvement of Russian Tax Legislation in the Part of Taxation of Capital Gains of Assets [Направления Совершенствования Российского Налогового Законодательства В Части Налогообложени," Published Papers mak16, Russian Presidential Academy of National Economy and Public Administration.

    More about this item

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations

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