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Steuerharmonisierung und Steuerwettbewerb in der Europäischen Union

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  • Genschel, Philipp

Abstract

Warum macht die Harmonisierung der Unternehmens- und Kapitalertragsbesteuerung in der Europäischen Union kaum Fortschritte, obwohl sie im Binnenmarkt heftigem Steuerwettbewerb ausgesetzt ist, und warum ist die Umsatzbesteuerung weitgehend harmonisiert worden, obwohl sie gegen Steuerwettbewerb ziemlich immun ist? Das Buch forscht nach der politischen Logik der europäischen Steuerpolitik. Es rekonstruiert die Entwicklung des Politikfeldes seit den fünfziger Jahren, untersucht, warum der Integrationsgrad insgesamt bisher so gering geblieben ist, und analysiert die Bedingungen, unter denen partielle Harmonisierungserfolge dennoch möglich waren. Am Ende steht die Frage, was sich aus alldem für die Zukunft lernen lässt.

Suggested Citation

  • Genschel, Philipp, 2002. "Steuerharmonisierung und Steuerwettbewerb in der Europäischen Union," Schriften aus dem Max-Planck-Institut für Gesellschaftsforschung Köln, Max Planck Institute for the Study of Societies, volume 44, number 44.
    • Handle: RePEc:zbw:mpifgs:44
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    File URL: https://www.econstor.eu/bitstream/10419/69257/1/735653623.pdf
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    Citations

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    Cited by:

    1. Tanja Börzel, 2010. "European Governance: Negotiation and Competition in the Shadow of Hierarchy," Journal of Common Market Studies, Wiley Blackwell, vol. 48(2), pages 191-219, March.
    2. Lukas Hakelberg, 2014. "The Power Politics of International Tax Cooperation. Why Luxembourg and Austria accepted automatic exchange of information on foreign account holders’ interest income," EUI-RSCAS Working Papers p0375, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS).
    3. Katharina Holzinger, 2003. "Tax Competition and Tax Co-operation in the EU: The Case of Savings Taxation," EUI-RSCAS Working Papers 7, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS).
    4. Thomas Rixen & Peter Schwarz, 2012. "How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States," Journal of Common Market Studies, Wiley Blackwell, vol. 50(1), pages 151-168, January.
    5. Tanja Börzel, 2010. "European Governance: Negotiation and Competition in the Shadow of Hierarchy," Journal of Common Market Studies, Wiley Blackwell, vol. 48, pages 191-219, March.
    6. Schwarz, Peter, 2009. "Why are countries reluctant to exchange information on interest income? Participation in and effectiveness of the EU Savings Tax Directive," International Review of Law and Economics, Elsevier, vol. 29(2), pages 97-105, June.
    7. Katharina Holzinger, 2005. "Tax Competition and Tax Co-Operation in the EU," Rationality and Society, , vol. 17(4), pages 475-510, November.
    8. Rixen, Thomas, 2005. "Internationale Kooperation im asymmetrischen Gefangenendilemma: Das OECD Projekt gegen schädlichen Steuerwettbewerb," MPRA Paper 329, University Library of Munich, Germany, revised 2005.

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