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Steuerharmonisierung oder Steuerwettbewerb?

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  • Boss, Alfred

Abstract

Eine Harmonisierung der Steuern auf Kapitaleinkommen wird häufig gefordert, weil sonst bei hoher Kapitalmobilität ein Steuersenkungswettlauf eintrete mit der Folge, dass der Staat seine eigentlichen Aufgaben nicht wahrnehmen kann. Tatsächlich sind die Indizien für ein "race to the bottom" schwach. Zwar sind die Gewinnsteuersätze weltweit gesunken, aber die Steuern auf "corporate income" sind in Relation zum Bruttoinlandsprodukt überwiegend gestiegen. Wird der Steuerwettbewerb intensiver, so ist dies keineswegs von Nachteil. Es ist mit weniger Ineffizienz im öffentlichen Sektor, mit geringeren Staatsausgaben und mit einer reduzierten Steuerbelastung zu rechnen. Die Gefahr einer Unterversorgung mit öffentlichen Gütern ist gering. Eine aus ökonomischer Sicht unerwünschte Erosion des Sozialstaats ist nicht zu erwarten. Unterschiedliche Mehrwertsteuersätze behindern nicht die Integration der Märkte; jegliche Harmonisierung ist schädlich.

Suggested Citation

  • Boss, Alfred, 2003. "Steuerharmonisierung oder Steuerwettbewerb?," Kiel Working Papers 1178, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkwp:1178
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    References listed on IDEAS

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    Cited by:

    1. Otto H. Jacobs & Ralph Brügelmann & Alfons J. Weichenrieder, 2004. "Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(11), pages 03-10, June.
    2. Boss, Alfred & Rosenschon, Astrid, 2003. "Eine Strategie zum Abbau der Subventionen," Open Access Publications from Kiel Institute for the World Economy 3250, Kiel Institute for the World Economy (IfW Kiel).
    3. Silvia Simon, 2006. "Ist Liechtensteins Entwicklung zukunftsfähig?," Beitraege 35, Liechtenstein-Institut.

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    More about this item

    Keywords

    Steuerharmonisierung; Steuerwettlauf; Steuern auf corporate income; Zinsbesteuerung; Steuerwettbewerb;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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