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Liechtensteins Gemeinde- und Landesfinanzen unter besonderer Berücksichtigung von Steuerwettbewerb und Gemeindeautonomie

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  • Andreas Brunhart

Abstract

Der vorliegende Beitrag widmet sich den beiden Themen Steuerwettbewerb und Gemeindeautonomie. Zunächst wird die finanzielle Entwicklung der liechtensteinischen Gemeinden dargestellt (vor allem im Vergleich zu den Landesfinanzen), bevor dann die Vor- und Nachteile von Steuerwettbewerb und von Föderalismus (Autonomie auf subnationaler Ebene) aus der ökonomischen Theorie diskutiert werden. Daraus werden – auch unter Berücksichtigung von Ergebnissen aktueller empirischer Untersuchungen – Implikationen für Liechtenstein abgeleitet. Auch wenn fiskalischer Wettbewerb einige Vorteile mit sich bringt, sollte der Forderung nach Ausbau des Steuerwettbewerbs zwischen Liechtensteins Gemeinden trotzdem mit Vorsicht begegnet werden, wie der Beitrag zeigt. Viele Nachteile des Steuerwettbewerbs fallen nämlich gerade in Liechtenstein stark ins Gewicht. Dies heisst aber nicht, dass die liechtensteinische Gemeindeautonomie generell in Frage zu stellen ist – weder in fiskalischer Hinsicht noch wenn es um die Diskussion einer allfälligen Fusion von Gemeinden geht.

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  • Andreas Brunhart, 2019. "Liechtensteins Gemeinde- und Landesfinanzen unter besonderer Berücksichtigung von Steuerwettbewerb und Gemeindeautonomie," Beitraege 45, Liechtenstein-Institut.
    • Handle: RePEc:lii:beitra:45
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