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Unternehmenssteuerwettbewerb und internationale Direktinvestitionen. Ein einführender Literaturüberblick anlässlich der österreichischen Körperschaftsteuerreform

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  • Fritz Breuss
  • Margit Schratzenstaller

Abstract

Im Rahmen der Steuerreform 2004/05 wird der Körperschaftsteuersatz in Österreich mit 2005 von 34% auf 25% gesenkt. Die empirische Literatur ist uneinig, ob zwischen der EU 15 und den neuen EU-Ländern, die bezüglich ihres Entwicklungsstandes recht heterogen sind, ein Steuerwettlauf nach unten zu erwarten ist und wieweit eine Harmonisierung der Unternehmensbesteuerung in der erweiterten EU angeraten erscheint. Auch der Zusammenhang zwischen der Unternehmensbesteuerung und Direktinvestitionsentscheidungen wird in der Literatur unterschiedlich beurteilt. Die Senkung der Körperschaftsteuer könnte die Investitionstätigkeit multinationaler Unternehmen in Österreich positiv beeinflussen.

Suggested Citation

  • Fritz Breuss & Margit Schratzenstaller, 2004. "Unternehmenssteuerwettbewerb und internationale Direktinvestitionen. Ein einführender Literaturüberblick anlässlich der österreichischen Körperschaftsteuerreform," WIFO Monatsberichte (monthly reports), WIFO, vol. 77(8), pages 645-653, August.
    • Handle: RePEc:wfo:monber:y:2004:i:8:p:645-653
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    References listed on IDEAS

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    Cited by:

    1. Fritz Breuss, 2006. "Warum wächst die Wirtschaft in Österreich rascher als in Deutschland?," WIFO Working Papers 280, WIFO.

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