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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- Alfred Boss, 1999. "Do We Need Tax Harmonization in the EU?," Kiel Working Papers 916, Kiel Institute for the World Economy.
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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).
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99-35, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
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- repec:cup:cbooks:9780521027922 is not listed on IDEAS
- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
- Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547.
- Richard Baldwin; Paul Krugman, 2001.
"Agglomeration, Integration and Tax Harmonization,"
IHEID Working Papers
01-2001, Economics Section, The Graduate Institute of International Studies.
- Richard E. Baldwin & Paul Krugman, 2002. "Agglomeration, Integration and Tax Harmonization," NBER Working Papers 9290, National Bureau of Economic Research, Inc.
- Baldwin, Richard & Krugman, Paul, 2000. "Agglomeration, Integration and Tax Harmonization," CEPR Discussion Papers 2630, C.E.P.R. Discussion Papers.
- Sinn, Hans-Werner, 1997. "Deutschland im Steuerwettbewerb," Munich Reprints in Economics 19833, University of Munich, Department of Economics.
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