Please use this identifier to cite or link to this item:
https://hdl.handle.net/10419/2268
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Boss, Alfred | en |
dc.date.accessioned | 2009-01-28T14:28:17Z | - |
dc.date.available | 2009-01-28T14:28:17Z | - |
dc.date.issued | 1999 | - |
dc.identifier.citation | |nInstitut für Weltwirtschaft (IfW) |lKiel |y1999 | en |
dc.identifier.uri | http://hdl.handle.net/10419/2268 | - |
dc.description.abstract | For 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.iso | ger | en |
dc.publisher | |aKiel Institute of World Economics (IfW) |cKiel | en |
dc.relation.ispartofseries | |aKiel Working Paper |x916 | en |
dc.subject.jel | H20 | en |
dc.subject.jel | H87 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | tax competition | en |
dc.subject.keyword | tax rate harmonization | en |
dc.subject.keyword | value-added taxation in the EU | en |
dc.subject.keyword | capital income taxation in the EU | en |
dc.subject.stw | EU-Steuerrecht | en |
dc.subject.stw | Steuerwettbewerb | en |
dc.subject.stw | Umsatzsteuer | en |
dc.subject.stw | Kapitalertragsteuer | en |
dc.subject.stw | EU-Staaten | en |
dc.title | Do we need tax harmonization in the EU? | - |
dc.type | Working Paper | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
dc.identifier.repec | RePEc:zbw:ifwkwp:916 | en |
dc.identifier.printppn | 270011943 | en |
dc.date.issuedonline | 2009 | en |
dc.publisher.online | |aZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft |cKiel, Hamburg | en |
econstor.documentversion | Digitized Version | en |
econstor.citation.publisher | Institut für Weltwirtschaft (IfW) | en |
econstor.citation.publisherplace | Kiel | en |
econstor.citation.year | 1999 | en |
Files in This Item:
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.