Nationale Besteuerung und wirtschaftliche Integration
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. (Published in German.)
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|This book is provided by Mohr Siebeck, Tübingen in its series Beiträge zur Finanzwissenschaft with number urn:isbn:9783161477850 and published in 2002.|
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