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Nachtrag: Kann das Steuerabkommen zwischen Deutschland und der Schweiz zu größerer Steuergerechtigkeit führen?

Author

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  • Gebhard Kirchgässner

Abstract

Begünstigt das geplante Steuerabkommen zwischen Deutschland und der Schweiz Steuerhinterzieher und sollte besser nachverhandelt werden? In Ergänzung zu den Beiträgen im ifo Schnelldienst 18/2012 stellt Gebhard Kirchgässner, Universität St. Gallen, die Vor- und Nachteile des Deutsch-Schweizer-Steuerabkommens dar.

Suggested Citation

  • Gebhard Kirchgässner, 2012. "Nachtrag: Kann das Steuerabkommen zwischen Deutschland und der Schweiz zu größerer Steuergerechtigkeit führen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 65(19), pages 17-20, October.
    • Handle: RePEc:ces:ifosdt:v:65:y:2012:i:19:p:17-20
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    More about this item

    Keywords

    Steuergerechtigkeit; Steuerpolitik; Steuer; Steuerkriminalität; Deutschland; Schweiz;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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