IDEAS home Printed from https://ideas.repec.org/a/zbw/wirtdi/42363.html
   My bibliography  Save this article

Der Steuerwettbewerb und die Osterweiterung der EU

Author

Listed:
  • Fuest, Clemens
  • Fuest, Winfried

Abstract

Die neuen Beitrittsländer der EU besteuern ihre Unternehmen häufig deutlich unter dem Niveau der alten EU Länder. Insbesondere zur Besteuerung in Deutschland besteht ein großer Abstand. Ist die Forderung der Bundesregierung gerechtfertigt, den Steuerwettbewerb innerhalb der EU durch Mindestsätze bei der Körperschaftsteuer zu begrenzen? Welche ökonomischen und steuerpolitischen Konsequenzen wären zu erwarten?

Suggested Citation

  • Fuest, Clemens & Fuest, Winfried, 2004. "Der Steuerwettbewerb und die Osterweiterung der EU," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 84(7), pages 438-442.
    • Handle: RePEc:zbw:wirtdi:42363
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/42363/1/391157531.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Berthold, Norbert & Fricke, Holger, 2009. "Die Bundesländer im Standortwettbewerb," Discussion Paper Series 106, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:wirtdi:42363. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/zbwkide.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.