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Paradiese in der Krise: Transparenz und neue Regeln für Steuer- und Regulierungsoasen

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  • Rixen, Thomas

Abstract

Die rund siebzig Steueroasen weltweit sind unter Druck geraten. Der deutsche Finanzminister drohte im Sommer 2009 der Schweiz mit Kavallerie; ein weiteres Abkommen mit Liechtenstein ist unterzeichnet; die G 20 streben eine bessere Aufsicht über Steuer- und Regulierungsoasen an; und auch US-Präsident Barack Obama setzt auf ein strengeres Vorgehen gegen die zweifelhaften 'Paradiese'. Der Aktionismus kommt nicht von ungefähr, denn den betreffenden Staaten und Gebieten wird vorgeworfen, dass sie eine Mitschuld an der internationalen Finanzkrise tragen und der Steuerhinterziehung Vorschub leisten. Doch reichen die vorgesehenen Abkommen und Regelwerke, um diesen dubiosen Finanzmarktplätzen beizukommen und sie zu mehr Transparenz zu zwingen und Steuerflucht zu verhindern? Der Ökonom Thomas Rixen hat im Auftrag der Heinrich-Böll-Stiftung die bisherigen Pläne der Regierungen und UN-Institutionen analysiert. Er macht Vorschläge, welche Maßnahmen wirkungsvoll sein könnten in dem Bemühen, Steuerschlupflöcher zu schließen.

Suggested Citation

  • Rixen, Thomas, 2009. "Paradiese in der Krise: Transparenz und neue Regeln für Steuer- und Regulierungsoasen," Schriften zu Wirtschaft und Soziales, Heinrich-Böll-Stiftung e.V., Berlin, volume 4, number 4, July.
    • Handle: RePEc:zbw:boesws:4
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    References listed on IDEAS

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    1. Leslie Papke, 2000. "One-Way Treaty with the World: The U.S. Withholding Tax and the Netherlands Antilles," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(3), pages 295-313, May.
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