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Verschärfen multinationale Unternehmen den Steuerwettbewerb?

Author

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  • Becker Johannes

    (Max-Planck-Institut für Geistiges Eigentum, Wettbewerbs- und Steuerrecht, Marstallplatz 1, 80539 München)

  • Riedel Nadine

    (Centre for Business Taxation, Saïd Business School, University of Oxford, Park End Street, Oxford OX1 HP, Großbritannien)

Abstract

In diesem Beitrag werden anhand eines einfachen Modells des Steuerwettbewerbs aktuelle empirische Studien zu Steuerwirkungen auf unternehmerische Entscheidungen diskutiert. Insbesondere die Rolle multinationaler Unternehmen steht dabei im Fokus der Untersuchung, sowie die Frage, ob und inwiefern multinationale Unternehmen den Steuerwettbewerb zwischen Staaten verschärfen. Neuere empirische Analysen zeigen, dass sich der Steuerwettbewerb mit der Zunahme international tätiger Firmen eher abschwächen als verschärfen könnte.

Suggested Citation

  • Becker Johannes & Riedel Nadine, 2009. "Verschärfen multinationale Unternehmen den Steuerwettbewerb?," Review of Economics, De Gruyter, vol. 60(1), pages 57-68, April.
    • Handle: RePEc:lus:reveco:v:60:y:2009:i:1:p:57-68
    DOI: 10.1515/roe-2009-0104
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