Steuerharmonisierung oder Steuerwettbewerb?
It is often proposed that capital income tax rates be harmonized. Otherwise, a “race to the bottom” will occur and lead to governments not being able to perform their usual tasks. However, the development of corporate income tax revenues in relation to GDP does not indicate that a race to the bottom has actually taken place. If tax competition were to become as fierce as some observers seem to fear, this would not at all be disadvantageous. Inefficiencies in the public sector and government expenditures would be reduced, the tax burden would decrease. Tax competition might lead to the adoption of improved tax systems. The danger of an undersupply of public goods is not really a real one. A harmful erosion of the welfare state has not to be expected.
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- Richard Baldwin; Paul Krugman, 2001.
"Agglomeration, Integration and Tax Harmonization,"
IHEID Working Papers
01-2001, Economics Section, The Graduate Institute of International Studies.
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- David E. Wildasin, 2000.
"Factor mobility and fiscal policy in the EU: policy issues and analytical approaches,"
CEPR;CES;MSH, vol. 15(31), pages 337-378, October.
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- Sinn, Hans-Werner, 1997. "Deutschland im Steuerwettbewerb," Munich Reprints in Economics 19833, University of Munich, Department of Economics.
- repec:cup:cbooks:9780521027922 is not listed on IDEAS
- Sinn, Hans-Werner, 1997.
"The selection principle and market failure in systems competition,"
Munich Reprints in Economics
19854, University of Munich, Department of Economics.
- Sinn, Hans-Werner, 1997. "The selection principle and market failure in systems competition," Journal of Public Economics, Elsevier, vol. 66(2), pages 247-274, November.
- Salin Pascal, 1994. "International Tax Problems: Between Coordination and Competition," Journal des Economistes et des Etudes Humaines, De Gruyter, vol. 5(1), pages 22, March.
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- Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416.
- Siebert, Horst, 2001. "How the EU can move to a higher growth path : some considerations," Kiel Discussion Papers 383, Kiel Institute for the World Economy (IfW).
- Stefan Homburg, 1999. "Competition and Co-ordination in International Capital Income Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 1-17, March.
- repec:cup:cbooks:9780521233293 is not listed on IDEAS
- Alfred Boss, 1999. "Do We Need Tax Harmonization in the EU?," Kiel Working Papers 916, Kiel Institute for the World Economy.
- Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547.
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