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Steuerwettbewerb in Mittel- und Osteuropa: Eine Einschätzung anhand der Messung effektiver Grenzsteuersätze

  • Treier, Volker
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    Die Transformationsländer Mittel- und Osteuropas (MOE) stecken in der Zwickmühle. Einerseits zwingt der Wettkampf um international knappes Kapital möglicherweise zu Steuersenkungen, die zu Einnahmeausfällen führen. Andererseits werden gerade in Zeiten der Transformation staatliche Einnahmen benötigt, um durch staatliche Ausgaben in Infrastruktur eine höhere Rendite des Kapitals zu erzielen. Ferner beschränken die Lasten der Vergangenheit, die insbesondere in Bulgarien, Polen und Ungarn in einer immer noch sehr hohen Staats- und Auslandsverschuldung bestehen, den Haushaltsspielraum. Unter Verwendung von der Entwicklung fiskalischer Größen und der Berechnung effektiver Grenzsteuersätze wird versucht, einen Überblick über das Ausmaß des Steuerwettbewerbs zu geben. Als Ergebnis kann ein steuerlicher Wettlauf um Kapital konstatiert werden. Die bisherigen Auswirkungen jedoch deuten an, dass dort, wo sich der Steuerwettbewerb bisher am meisten entfaltet hat, er nicht unbedingt schädlich war.

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    Paper provided by Bamberg University, Bamberg Economic Research Group in its series BERG Working Paper Series with number 36.

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    Date of creation: 2001
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    Handle: RePEc:zbw:bamber:36
    Contact details of provider: Postal: D-96045 Bamberg
    Phone: 0951/8632687
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    Web page: http://www.uni-bamberg.de/vwl/forschung/berg/

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    1. Easterly, William & Fischer, Stanley & DEC, 1994. "The Soviet economic decline : historical and republican data," Policy Research Working Paper Series 1284, The World Bank.
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