Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/2268 
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dc.contributor.authorBoss, Alfreden
dc.date.accessioned2009-01-28T14:28:17Z-
dc.date.available2009-01-28T14:28:17Z-
dc.date.issued1999-
dc.identifier.citation|nInstitut für Weltwirtschaft (IfW) |lKiel |y1999en
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.en
dc.language.isogeren
dc.publisher|aKiel Institute of World Economics (IfW) |cKielen
dc.relation.ispartofseries|aKiel Working Paper |x916en
dc.subject.jelH20en
dc.subject.jelH87en
dc.subject.ddc330en
dc.subject.keywordtax competitionen
dc.subject.keywordtax rate harmonizationen
dc.subject.keywordvalue-added taxation in the EUen
dc.subject.keywordcapital income taxation in the EUen
dc.subject.stwEU-Steuerrechten
dc.subject.stwSteuerwettbewerben
dc.subject.stwUmsatzsteueren
dc.subject.stwKapitalertragsteueren
dc.subject.stwEU-Staatenen
dc.titleDo we need tax harmonization in the EU?-
dc.typeWorking Paperen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:ifwkwp:916en
dc.identifier.printppn270011943en
dc.date.issuedonline2009en
dc.publisher.online|aZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft |cKiel, Hamburgen
econstor.documentversionDigitized Versionen
econstor.citation.publisherInstitut für Weltwirtschaft (IfW)en
econstor.citation.publisherplaceKielen
econstor.citation.year1999en

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