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Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union: Regelt sich die EU‐weite Steuerharmonisierung von selbst?

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Abstract

 EU law demands that the allocation of factors and goods within the European Union shall not be distorted by taxes. Efforts to formally harmonize corporate tax regimes in Europe have, however, stalled in recent years. What is more, the source principle has prevailed over residence based taxation which is seen to be more in line with EU law. Tax induced distortions of cross-border investment decisions are supposed to be the consequence. Based on country-specific effective average tax rates from 1998 to 2009, this article shows that there is, however, non-coordinated convergence of tax burdens within the EU. Thus, distortions of cross-border investment decisions are limited and decreasing even without formal harmonization.

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... In particular, when Eastern European countries gained access to the European internal market in 2004, they stood out with comparatively low corporate income tax rates. This induced a dynamic of tax rate cuts also within larger European economies (Elschner, Heckemeyer, and Spengel 2011). In the aftermath of the economic and financial crisis of 2008/2009, the trend of cutting tax rates stalled for some years. 1 In the meantime, legislators have prioritised the promotion of highly mobile and profitable economic activities by employing strategies of smart tax competition such as tax incentives for research and development (R&D) (Bührle et al. 2023a). ...
... In contrast, the unweighted (GDP-weighted) average tax burden in the EU27 has decreased by merely 4.2 percentage points (6.5 pp) within the same time span. Thus, we observe a significantly lower dynamic in tax rate cuts in the EU as of 2005 in comparison to earlier observation periods (Elschner, Heckemeyer, and Spengel 2011). ...
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Chapter
Lern-Agenda Die Staaten stehen untereinander im Wettbewerb um Steuersubstrat. Durch ein attraktives Steuersystem soll die Ansiedlung von Unternehmen und Privatpersonen gefördert werden. Da die Steuersysteme sehr unterschiedlich aufgebaut sind, soll mittels Steuerbelastungsvergleichen versucht werden, steuergünstige Standorte zu ermitteln. Der Steuerwettbewerb bezieht sich aber nicht nur auf Ertragsteuern, auch Verkehr- und Verbrauchsteuern sind betroffen.
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