Kiel Working Papers, Kiel Institute for World Economics
No 1178:
Steuerharmonisierung oder Steuerwettbewerb?
Alfred Boss
Abstract: It is often proposed that capital income tax rates be
harmonized. Otherwise, a “race to the bottom” will occur and lead to
governments not being able to perform their usual tasks. However, the
development of corporate income tax revenues in relation to GDP does not
indicate that a race to the bottom has actually taken place. If tax
competition were to become as fierce as some observers seem to fear, this
would not at all be disadvantageous. Inefficiencies in the public sector
and government expenditures would be reduced, the tax burden would
decrease. Tax competition might lead to the adoption of improved tax
systems. The danger of an undersupply of public goods is not really a real
one. A harmful erosion of the welfare state has not to be expected.
Keywords: Steuerwettbewerb, Steuerharmonisierung, Steuerwettlauf, Steuern auf „corporate income“, Zinsbesteuerung; (follow links to similar papers)
JEL-Codes: H20,; H24,; H25; (follow links to similar papers)
40 pages, August 2003
Before downloading any of the electronic versions below
you should read our statement on
copyright.
Download GhostScript
for viewing Postscript files and the
Acrobat Reader for viewing and printing pdf files.
Downloadable files:
kap1178.pdf
Download Statistics
Report other problems with accessing this service to Sune Karlsson ()
or Helena Lundin ().
Programing by
Design Joakim Ekebom