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Die Auswirkungen von nationalen Steuerreformmaßnahmen auf den internationalen Kapitalverkehr

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  • Utikal, Claudia

Abstract

Steuerreformen im Bereich der Kapitaleinkommensbesteuerung führen zu einer Beeinflussung der internationalen Kapitalbewegungen, denen letztlich eine Verzerrung der internationalen Kapitalallokation infolge ineffizienter internationaler Investitions- und Sparentscheidungen, also ein globaler Wohlfahrtsverlust, zugrundeliegt. Angesichts der besonderen politischen Relevanz und Brisanz von Steuerreformmaßnahmen insbesondere im Bereich der Kapitaleinkommensbesteuerung (z.B. derzeit in der BRD, den USA und der EG) und der steigenden Mobilität des Faktors Kapital ist dieser Zusammenhang von hoher politischer und ökonomischer Bedeutung und sollte weder im politischen Ent-scheidungsprozeß noch in der ökonomischen Analyse vernachlässigt werden. In dieser Arbeit werden die Auswirkungen von Steuerreformmaßnahmen im Bereich der Kapitaleinkommensbesteuerung auf den internationalen Kapitalverkehr innerhalb eines neoklassischen Partialmodells mit Steuern und vollkommener Kapitalmobilität untersucht.

Suggested Citation

  • Utikal, Claudia, 1991. "Die Auswirkungen von nationalen Steuerreformmaßnahmen auf den internationalen Kapitalverkehr," Discussion Papers, Series II 133, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    • Handle: RePEc:zbw:kondp2:133
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