{"id":85283,"date":"2024-01-22T09:02:50","date_gmt":"2024-01-22T08:02:50","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/85283\/"},"modified":"2024-11-06T23:52:08","modified_gmt":"2024-11-06T22:52:08","slug":"koordinierung-der-nationalen-steuersysteme-in-der-eu","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/85283\/","title":{"rendered":"Co-ordinating National Tax Systems in the EU"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-85283","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"The advanced level of integration among EU member states, the single currency about to be introduced, global business activities and liberalization of the capital market are the prime movers in attempts to improve tax co-ordination within the EU. Efforts to reform taxes at national level, while highly advisable in cases such as the excessive tax burden on labor, are increasingly self-defeating because of their negative competitive impact. Empirical observations find that mobile tax bases, especially company locations and financial capital, are increasingly good at removing themselves from national taxation. This may result in a growing tax burden to be borne by less mobile tax bases, especially payrolls. Such a development is unfavorable if not outright detrimental to employment and equity of taxation. The EU Commission has made a renewed effort to deal with this major problem, achieving its first success by adopting its Code of Conduct on Business Taxation. But the Code will need to be put in practice to see whether EU member states are seriously endeavouring to escape the prisoner's dilemma and potential tax competition.","onlinedate":"1998-08-01 02:00:00","lang":"German","publication_series":"","publication_date":"19980801","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Koordinierung der nationalen Steuersysteme in der EU; Co-ordinating National Tax Systems in the EU\"]","jelcodes":"[]","related_publications":"[]","pdf":276404,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"71","monthly_report_pages":"523-529","monthly_report_pages_sort":"523","issue":"8","journal":"WIFO-Monatsberichte","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[44312],"research_groups":[3500],"collaboration":"","persons":[3945],"persons_data":"[{\"personId\":3945,\"personName\":\"Helmut Kramer\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","citations":"{\"apa\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_apa rendering_contributiontoperiodical rendering_apa rendering_contributiontoperiodical_apa\\\"><span>Kramer, H.<\\\/span> (1998). <span>Koordinierung der nationalen Steuersysteme in der EU<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, <em>71<\\\/em>(8), 523-529. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/553\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/553<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Kramer H<\\\/span>. <span class=\\\"title\\\"><span>Koordinierung der nationalen Steuersysteme in der EU<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 1998 Aug;71(8):523-529.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{86ddd9a6328244e1bab359f12c11a684,<\\\/div><div>  title    = \\\"Koordinierung der nationalen Steuersysteme in der EU\\\",<\\\/div><div>  abstract = \\\"Die bevorstehende W{\\\\\\\"a}hrungsunion und der fortschreitende Integrationsgrad der europ{\\\\\\\"a}ischen Wirtschaft machen die Frage der Koordinierung der nach wie vor nationalen Steuersysteme besonders aktuell. Nicht zuletzt besteht der Verdacht, da{\\\\ss} besonders mobile Steuergegenst{\\\\\\\"a}nde \u2013 wie etwa Unternehmensgewinne und Zinsen von Finanzkapital \u2013 sich der nationalen Besteuerung entziehen k{\\\\\\\"o}nnen, w{\\\\\\\"a}hrend der weniger mobile Faktor Arbeit gerade deswegen immer st{\\\\\\\"a}rker belastet werden mu{\\\\ss}. Die EU-Kommission versucht, Regeln f{\\\\\\\"u}r die effektivere Besteuerung von Unternehmenseinkommen und Spareinlagen zu vereinbaren und einen bereits erkennbaren Steuerwettlauf der nationalen Steuerbeh{\\\\\\\"o}rden zu verhindern.\\\",<\\\/div><div>  keywords = \\\"Koordinierung der nationalen Steuersysteme in der EU; Co-ordinating National Tax Systems in the EU, Koordinierung der nationalen Steuersysteme in der EU; Co-ordinating National Tax Systems in the EU\\\",<\\\/div><div>  author   = \\\"Helmut Kramer\\\",<\\\/div><div>  note     = \\\"Steuerkoordinierung\\\",<\\\/div><div>  year     = \\\"1998\\\",<\\\/div><div>  month    = aug,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  volume   = \\\"71\\\",<\\\/div><div>  pages    = \\\"523--529\\\",<\\\/div><div>  journal  = \\\"WIFO-Monatsberichte\\\",<\\\/div><p>}<\\\/p><\\\/div>\",\"ris\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_ris rendering_contributiontoperiodical rendering_ris rendering_contributiontoperiodical_ris\\\"><p>TY  - GEN<\\\/p><p>T1  - Koordinierung der nationalen Steuersysteme in der EU<\\\/p><p>AU  - Kramer, Helmut<\\\/p><p>N1  - Steuerkoordinierung<\\\/p><p>PY  - 1998\\\/8<\\\/p><p>Y1  - 1998\\\/8<\\\/p><p>N2  - Die bevorstehende W\u00e4hrungsunion und der fortschreitende Integrationsgrad der europ\u00e4ischen Wirtschaft machen die Frage der Koordinierung der nach wie vor nationalen Steuersysteme besonders aktuell. Nicht zuletzt besteht der Verdacht, da\u00df besonders mobile Steuergegenst\u00e4nde \u2013 wie etwa Unternehmensgewinne und Zinsen von Finanzkapital \u2013 sich der nationalen Besteuerung entziehen k\u00f6nnen, w\u00e4hrend der weniger mobile Faktor Arbeit gerade deswegen immer st\u00e4rker belastet werden mu\u00df. Die EU-Kommission versucht, Regeln f\u00fcr die effektivere Besteuerung von Unternehmenseinkommen und Spareinlagen zu vereinbaren und einen bereits erkennbaren Steuerwettlauf der nationalen Steuerbeh\u00f6rden zu verhindern.<\\\/p><p>AB  - Die bevorstehende W\u00e4hrungsunion und der fortschreitende Integrationsgrad der europ\u00e4ischen Wirtschaft machen die Frage der Koordinierung der nach wie vor nationalen Steuersysteme besonders aktuell. Nicht zuletzt besteht der Verdacht, da\u00df besonders mobile Steuergegenst\u00e4nde \u2013 wie etwa Unternehmensgewinne und Zinsen von Finanzkapital \u2013 sich der nationalen Besteuerung entziehen k\u00f6nnen, w\u00e4hrend der weniger mobile Faktor Arbeit gerade deswegen immer st\u00e4rker belastet werden mu\u00df. Die EU-Kommission versucht, Regeln f\u00fcr die effektivere Besteuerung von Unternehmenseinkommen und Spareinlagen zu vereinbaren und einen bereits erkennbaren Steuerwettlauf der nationalen Steuerbeh\u00f6rden zu verhindern.<\\\/p><p>KW  - Koordinierung der nationalen Steuersysteme in der EU; Co-ordinating National Tax Systems in the EU<\\\/p><p>KW  - Koordinierung der nationalen Steuersysteme in der EU; Co-ordinating National Tax Systems in the EU<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>VL  - 71<\\\/p><p>SP  - 523<\\\/p><p>EP  - 529<\\\/p><p>JO  - WIFO-Monatsberichte<\\\/p><p>JF  - WIFO-Monatsberichte<\\\/p><p>ER  - <\\\/p><\\\/div>\"}","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.0 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Co-ordinating National Tax Systems in the EU - 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