EconStor >
Institut für Weltwirtschaft (IfW), Kiel >
Kieler Arbeitspapiere, IfW >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/2268
  

Full metadata record

DC FieldValueLanguage
dc.contributor.authorBoss, Alfreden_US
dc.date.accessioned2009-01-28T14:28:17Z-
dc.date.available2009-01-28T14:28:17Z-
dc.date.issued1999en_US
dc.identifier.urihttp://hdl.handle.net/10419/2268-
dc.description.abstractFor many years there have been political intentions to harmonize tax rates in Europe. As to capital income taxation, competition is often seen to be especially harmful. Facing a high degree of international capital mobility, every country is expected to reduce its tax rate in order to attract new capital or not to lose capital allocated in the country ("race to the bottom"). It is shown that the development of capital income tax rates in the European Union (EU) and in other industrialized countries as well as the development of corporate income tax revenues do not indicate that a race to the bottom has taken place. If tax competition should become as fierce as some observers seem to fear, the arguments in favor of tax competition instead of harmonization should be kept in mind. If tax rates are cut in a process of competition, government expenditures have to be reduced; this helps to avoid waste and inefficiencies in the public sector. In addition, tax competition might help to find better tax systems, and every country could learn from the experiences of other countries. In contrast, tax harmonization would probably lead to higher taxes in the EU.-
dc.language.isogeren_US
dc.publisherKiel Institute for the World Economy (IfW) Kielen_US
dc.relation.ispartofseriesKiel Working Papers 916-
dc.subject.jelH20-
dc.subject.jelH87-
dc.subject.ddc330-
dc.subject.keywordtax competition-
dc.subject.keywordtax rate harmonization-
dc.subject.keywordvalue-added taxation in the EU-
dc.subject.keywordcapital income taxation in the EU-
dc.subject.stwEU-Steuerrechten_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwUmsatzsteueren_US
dc.subject.stwKapitalertragsteueren_US
dc.subject.stwEU-Staatenen_US
dc.titleDo we need tax harmonization in the EU?en_US
dc.typeWorking Paperen_US
dc.identifier.ppn270011943en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:Kieler Arbeitspapiere, IfW
Publikationen von Forscherinnen und Forschern des IfW

Files in This Item:
File Description SizeFormat
270011943.pdf901.48 kBAdobe PDF
No. of Downloads: Counter Stats
Show simple item record
Download bibliographical data as: BibTeX

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.