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Panama & Co: Implikationen für die Steuerpolitik

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  • Weichenrieder, Alfons J.

Abstract

Steueroasen besitzen drei wichtige Merkmale, die aus der Sicht von Steuerhinterziehern und Steuervermeidern anderer Länder besondere Anziehungskraft haben. Sie bieten niedrige Steuersätze für alle oder für bestimmte Kapitaleinkommen. Sie weisen eine hohe politische Stabilität und funktionierende Institutionen auf. Schließlich verbinden sie dies mit einem hohen Maß an faktischer Intransparenz in den Besitzstrukturen von Briefkastenfirmen sowie, zumindest in der Vergangenheit, einer ausgeprägten Vertraulichkeit von Bankdaten. Mit diesen Charakteristika wird unterschiedlichen Problemen Vorschub geleistet. Dazu zählen beispielsweise Steuerhinterziehungen von wohlbetuchten Privatpersonen und Geschäftsleuten aus westlichen Ländern sowie Geldwäsche aus illegalen Geschäften. Darüber hinaus spielen Briefkastenfirmen in Steueroasen eine wichtige Rolle bei der Vertuschung von Geschäftsstrukturen. Unter Führung der OECD hat sich in den letzten Jahren der politische Druck auf die internationalen Steueroasen erhöht. Im Vordergrund stehen dabei bilaterale und multilaterale Abkommen zum Informationsaustausch.

Suggested Citation

  • Weichenrieder, Alfons J., 2016. "Panama & Co: Implikationen für die Steuerpolitik," SAFE Policy Letters 52, Goethe University Frankfurt, Research Center SAFE - Sustainable Architecture for Finance in Europe.
  • Handle: RePEc:zbw:safepl:52
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    References listed on IDEAS

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    1. Ernesto Crivelli & Ruud De Mooij & Michael Keen, 2016. "Base Erosion, Profit Shifting and Developing Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(3), pages 268-301, September.
    2. Shafik Hebous & Niels Johannesen, 2015. "At Your Service! The Role of Tax Havens in International Trade with Services," CESifo Working Paper Series 5414, CESifo Group Munich.
    3. Guttorm Schjelderup, 2016. "Secrecy jurisdictions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 168-189, February.
    4. J. C. Sharman, 2010. "Shopping for Anonymous Shell Companies: An Audit Study of Anonymity and Crime in the International Financial System," Journal of Economic Perspectives, American Economic Association, vol. 24(4), pages 127-140, Fall.
    5. Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
    6. Weichenrieder, Alfons J. & Xu, Fangying, 2015. "Are tax havens good? Implications of the crackdown on secrecy," SAFE Working Paper Series 111, Research Center SAFE - Sustainable Architecture for Finance in Europe, Goethe University Frankfurt.
    7. Braun, Julia & Weichenrieder, Alfons, 2015. "Does exchange of information between tax authorities influence multinationals' use of tax havens?," ZEW Discussion Papers 15-015, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
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    Keywords

    Steuerhinterziehung; Steuervermeidung; Steueroasen; Briefkastenfirmen; Panama Papers;

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