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Steuerwettbewerb in Europa

Steuerwettbewerb in Europa


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About the Book

English summary: Thomas Hemmelgarn analyzes the effects of international tax competition and multinational companies in Europe. Three questions are at the heart of the analysis: What is the influence of multinational firms on national corporate tax policies? Do the investments of multinational companies react to tax changes? What would be the impact on revenue resulting from a harmonization of the corporate tax base in Europe for the member countries of the EU? The author uses theoretical and empirical approaches to answer these questions and discusses the consequences for the tax policies of EU member countries as well as the implications for corporate tax coordination in Europe. German description: Ein wichtiges Kennzeichen der wachsenden Integration der Weltwirtschaft ist die hohe Mobilitat des Faktors Kapital. Sowohl die Realinvestitionen multinationaler Unternehmen als auch ihre Gewinne sind seit den achtziger Jahren international mobiler geworden. Diese Entwicklung stellt eine Herausforderung fur die Steuerpolitik vieler Lander dar, denn die Mobilitat des Faktors Kapital kann als Mobilitat der Bemessungsgrundlage der Unternehmensbesteuerung verstanden werden: Eine Besteuerung international tatiger Unternehmen wird aufgrund der Globalisierung fur einen einzelnen Staat erschwert. Thomas Hemmelgarn befasst sich mit Fragen des internationalen Steuerwettbewerbs, insbesondere mit der Rolle multinationaler Unternehmen und den moglichen Wirkungen einer Koordination der Unternehmensbesteuerung in Europa. Dabei stehen drei Fragen im Mittelpunkt: Wie funktioniert der internationale Steuerwettbewerb und welche Rolle spielen multinationale Unternehmen dabei? Lasst sich eine Reaktion international mobiler Unternehmensinvestitionen auf Steueranderungen empirisch messen? Welchen Einfluss haben Koordinationsmassnahmen auf europaischer Ebene auf das Steueraufkommen der europaischen Nationalstaaten? Diese Fragen sind fur die Debatte uber den Steuerwettbewerb und die Steuerkoordination in der Europaischen Union von zentraler Bedeutung. In diesem Buch werden unter Verwendung von theoretischen und empirischen Methoden Antworten auf die aufgeworfenen Fragen gegeben.
About the Author: Thomas Hemmelgarn, Geboren 1974; Studium der Volkswirtschaftslehre an der Universitat zu Koln, der Universita Bocconi in Mailand und der Pennsylvania State University; 2007 Promotion; Mitarbeiter am Seminar fur Finanzwissenschaft in Koln.


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Product Details
  • ISBN-13: 9783161493584
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 233 mm
  • No of Pages: 150
  • Series Title: Beitrage Zur Finanzwissenschaft
  • Weight: 316 gr
  • ISBN-10: 3161493583
  • Publisher Date: 31 Dec 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Die Rolle Multinationaler Unternehmen Und Wirkungen Einer Koordination
  • Width: 156 mm


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