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Nationale Besteuerung und wirtschaftliche Integration

Author

Listed:
  • Eggert, Wolfgang

Abstract

The past two decades were characterized by a rapid increase in international capital mobility that raised concerns worldwide about the sustainability of capital income taxation. Distortions of economic activities caused by fiscal competition have led to numerous calls for international tax coordination measures to eliminate unfair tax competition. However, there seems to be little readiness for a further reduction in tax autonomy among countries in order to support the collection of revenues in their neighboring countries. Moreover, isolated measures in a subset of countries, such as for example the E.U., generally have little or no effect, since they will be circumvented in the global market. In this work, Wolfgang Eggert addresses the complex issue in which tax competition is economically harmful and a global, second-best welfare optimum is only attainable through tax coordination measures. (cloth, published in German)

Suggested Citation

  • Eggert, Wolfgang, 2002. "Nationale Besteuerung und wirtschaftliche Integration," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 17, number urn:isbn:9783161477850, December.
    • Handle: RePEc:mhr:btrfin:urn:isbn:9783161477850
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    Cited by:

    1. Volker Arnold, 2005. "Competitive Versus Cooperative Federalism: Is a Fiscal Equalization Scheme Necessary from an Allocative Point of View?/ Kompetitiver versus kooperativer Föderalismus: Ist ein horizontaler Finanzausgle," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 225(3), pages 259-282, June.

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