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Steuerwettbewerb in Mittel- und Osteuropa: Eine Einschätzung anhand der Messung effektiver Grenzsteuersätze

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  • Treier, Volker

Abstract

Die Transformationsländer Mittel- und Osteuropas (MOE) stecken in der Zwickmühle. Einerseits zwingt der Wettkampf um international knappes Kapital möglicherweise zu Steuersenkungen, die zu Einnahmeausfällen führen. Andererseits werden gerade in Zeiten der Transformation staatliche Einnahmen benötigt, um durch staatliche Ausgaben in Infrastruktur eine höhere Rendite des Kapitals zu erzielen. Ferner beschränken die Lasten der Vergangenheit, die insbesondere in Bulgarien, Polen und Ungarn in einer immer noch sehr hohen Staats- und Auslandsverschuldung bestehen, den Haushaltsspielraum. Unter Verwendung von der Entwicklung fiskalischer Größen und der Berechnung effektiver Grenzsteuersätze wird versucht, einen Überblick über das Ausmaß des Steuerwettbewerbs zu geben. Als Ergebnis kann ein steuerlicher Wettlauf um Kapital konstatiert werden. Die bisherigen Auswirkungen jedoch deuten an, dass dort, wo sich der Steuerwettbewerb bisher am meisten entfaltet hat, er nicht unbedingt schädlich war.

Suggested Citation

  • Treier, Volker, 2001. "Steuerwettbewerb in Mittel- und Osteuropa: Eine Einschätzung anhand der Messung effektiver Grenzsteuersätze," BERG Working Paper Series 36, Bamberg University, Bamberg Economic Research Group.
    • Handle: RePEc:zbw:bamber:36
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    References listed on IDEAS

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    1. Easterly, William & Fischer, Stanley & DEC, 1994. "The Soviet economic decline : historical and republican data," Policy Research Working Paper Series 1284, The World Bank.
    2. Cevdet Denizer & Holger C. Wolf, 2000. "The Saving Collapse during the Transition in Eastern Europe," The World Bank Economic Review, World Bank, vol. 14(3), pages 445-455, September.
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    1. Seregi, János & Lelovics, Zsuzsanna & Balogh, László, 2012. "The social welfare function of forests in the light of the theory of public goods," BERG Working Paper Series 87, Bamberg University, Bamberg Economic Research Group.

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    More about this item

    Keywords

    Mittel- und Osteuropa; Transformation; Steuerwettbewerb; Fiskalpolitik; Effektive Grenzsteuersätze;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • P35 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Public Finance

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