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Der Kampf gegen Steuerwettbewerb und Steuerflucht: Entwicklungslinien der internationalen Steuerpolitik

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  • Thomas Rixen

Abstract

Taxes on the rich will only be useful instruments in the fight against inequality if they are effectively enforced. Therefore, this article assesses international cooperation to counter harmful tax flight and tax competition. It describes different forms of tax avoidance, evasion and competition and the respective instruments to counter them. Using a "trilemma of international tax policy" I show that there are hardly any cooperative international measures to counter tax avoidance by multinational companies. In contrast, concerning tax evasion by individuals, some progress has been achieved. Currently there is a controversy over the right means of fighting evasion between automatic exchange of information and anonymous withholding taxes in source countries. This dispute crystallizes in current discussions surrounding the renegotiation of the EU savings tax directive, the "Foreign Account Tax Compliance Act" (FATCA), and Swiss bilateral tax treaties. Eine höhere Besteuerung der Reichen kann nur dann Ungleichheit begrenzen, wenn sie konsequent durchgesetzt wird. Deshalb beschäftigt sich dieser Beitrag mit der internationalen Kooperation gegen Steuerflucht. Es wird erörtert, welche Formen von Steuerflucht, -vermeidung und -wettbewerb es gibt und welche Gegenmaßnahmen jeweils zu ergreifen wären. Anhand eines "Trilemmas der internationalen Steuerpolitik" wird gezeigt, dass es bezüglich des Wettbewerbs um Unternehmensstandorte und -gewinne kaum erfolgreiche politische Initiativen gibt. Im Unterschied dazu hat man gegen die Steuerflucht natürlicher Personen manches auf den Weg gebracht, auch wenn noch wichtige Lücken in der gleichmäßigen Durchsetzung bestehen. Derzeit gibt es eine politische Auseinandersetzung über die Wahl des geeigneten Instruments gegen Steuerhinterziehung: Soll sie durch automatischen zwischenstaatlichen Informationsaustausch über ausländische Anleger oder anonyme Abgeltungssteuern in den Quellenstaaten bekämpft werden? Diese Kontroverse kristallisiert sich an den Diskussionen um die bilateralen Steuerabkommen der Schweiz, die Neuverhandlung der EU-Zinsrichtlinie und den "Foreign Account Tax Compliance Act" (FATCA).

Suggested Citation

  • Thomas Rixen, 2013. "Der Kampf gegen Steuerwettbewerb und Steuerflucht: Entwicklungslinien der internationalen Steuerpolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 61-75.
    • Handle: RePEc:diw:diwvjh:82-1-5
    DOI: 10.3790/vjh.82.1.61
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    References listed on IDEAS

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    1. Niels Johannesen & Gabriel Zucman, 2014. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 65-91, February.
    2. Dharmapala, Dhammika & Hines Jr., James R., 2009. "Which countries become tax havens?," Journal of Public Economics, Elsevier, vol. 93(9-10), pages 1058-1068, October.
    3. Thomas Rixen & Peter Schwarz, 2012. "How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States," Journal of Common Market Studies, Wiley Blackwell, vol. 50(1), pages 151-168, January.
    4. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
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    1. Franz W. Wagner, 2019. "Unternehmensbesteuerung und Corporate Social Responsibility [Business Taxation and Corporate Social Responsibility]," Schmalenbach Journal of Business Research, Springer, vol. 71(3), pages 347-380, November.

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    More about this item

    Keywords

    Tax competition; tax evasion; information exchange; international tax cooperation; withholding tax;
    All these keywords.

    JEL classification:

    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • F55 - International Economics - - International Relations, National Security, and International Political Economy - - - International Institutional Arrangements
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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