Internationaler Steuerwettbewerb
- ISBN-10
- 3161474570
- ISBN-13
- 9783161474576
- Category
- Business & Economics
- Pages
- 348
- Language
- German
- Published
- 2000
- Publisher
- Mohr Siebeck
- Authors
- Lüder Gerken, Jörg Märkt, Gerhard Schick
Description
English summary: The authors pick up the current discussion on taxation policy and tax competition. They provide a readily comprehensible description of tax competition phenomenon as well as a clear normative discussion of suitable and unsuitable forms of this competition. In doing so, they devise a system of competition in the German economic tradition in which international tax competition can develop productively. German description: Auf der Grundlage der ordoliberalen Aussenwirtschaftstheorie und der allgemeinen ordoliberalen Theorie des Wettbewerbs der Staaten erarbeiten die Autoren eine Theorie des internationalen Steuerwettbewerbs. Diese macht sowohl das produktive als auch das destruktive Potential dieses Wettbewerbs deutlich und grenzt sich somit sowohl von der wettbewerbskritischen neoklassischen Theorie des Steuerwettbewerbs als auch von der wettbewerbseuphorischen evolutorischen Theorie des Staatenwettbewerbs ab. Der Schwerpunkt liegt dabei auf der Suche nach einem analytischen und einem normativen Rahmen, die der komplexen Realitat des internationalen Steuerwettbewerbs gerecht werden konnen. Als zentraler Bezugspunkt der normativen Diskussion besteht neben den Grundprinzipien der Ordnung der Freiheit das Austauschprinzip. Die Autoren entwickeln einen steuerpolitischen Reformvorschlag auf der Grundlage der traditionellen Einkommensbesteuerung, der sowohl die produktiven Elemente des Steuerwettbewerbs zur Geltung kommen lasst als auch die destruktiven unterbindet.
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