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https://hdl.handle.net/10419/41681

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Der Wohlfahrtsstaat im Steuerwettbewerb

The welfare state in tax competition
[working paper]

Genschel, Philipp

Corporate Editor
Max-Planck-Institut für Gesellschaftsforschung

Abstract

"Untergräbt die Globalisierung die Finanzbasis des Wohlfahrtsstaates? In der öffentlichen Debatte klingt es oft so: Offene Grenzen provozieren eine steuerliche Unterbietungskonkurrenz und erodieren dadurch die Kapitalbesteuerung; die Gesamtsteuereinnahmen sinken. Für diese Befürchtung gibt es aber... view more

"Untergräbt die Globalisierung die Finanzbasis des Wohlfahrtsstaates? In der öffentlichen Debatte klingt es oft so: Offene Grenzen provozieren eine steuerliche Unterbietungskonkurrenz und erodieren dadurch die Kapitalbesteuerung; die Gesamtsteuereinnahmen sinken. Für diese Befürchtung gibt es aber keine klaren empirischen Belege. Die Einnahmen aus der Kapitalbesteuerung sind stabil. Einige Politikwissenschaftler behaupten deshalb, die Handlungsfähigkeit des Wohlfahrtsstaates bleibe - trotz Globalisierung - erhalten. In diesem Artikel zeige ich, daß beide Positionen an derselben Schwäche leiden: Sie vernachlässigen, daß der Wohlfahrtsstaat neben der Globalisierung auch noch andere, damit nicht unmittelbar verbundene Herausforderungen zu bewältigen hatte: langsames Wirtschaftswachstum, große Arbeitslosigkeit, strukturell hohe Staatsausgaben. Während der achtziger und neunziger Jahre steckte er nicht in einer Unterbietungskonkurrenz, sondern in der Klemme zwischen dem externen Druck, die Kapitalbesteuerung zu senken einerseits und andererseits dem internen Druck, Arbeit steuerlich zu entlasten und das Niveau der Gesamtsteuereinnahmen zu verteidigen." [Autorenreferat]... view less


"Does globalization undermine the fiscal basis of the welfare state? The conventional wisdom believes so: open borders invite tax competition, which in turn erodes the revenues from capital taxation. However, there is little evidence to support this view. The data show that revenues from capital t... view more

"Does globalization undermine the fiscal basis of the welfare state? The conventional wisdom believes so: open borders invite tax competition, which in turn erodes the revenues from capital taxation. However, there is little evidence to support this view. The data show that revenues from capital taxation are fairly stable in OECD countries. Some observers conclude that globalization is not much of a challenge to the welfare state. In this paper, I argue that both positions suffer from the same deficiency: They ignore that globalization was not the only challenge that the welfare state had to deal with in the 1980s and 1990s. There was also slow growth, rampant unemployment, and high levels of precommitted spending. These problems prevent a race to the bottom and trap the welfare state in a pincer movement between external pressures to reduce the tax burden on capital on the one hand, and internal pressures to defend revenue levels and relieve the tax burden on labor on the other." [author's abstract]... view less

Keywords
welfare state; taxation; competition; funding; globalization; capital; turnover; taxes; environment tax; withholding tax

Classification
Political System, Constitution, Government
Public Finance

Method
epistemological

Document language
German

Publication Year
2000

City
Köln

Page/Pages
27 p.

Series
MPIfG Working Paper, 5

Handle
https://hdl.handle.net/10419/41681

ISSN
1864-4333

Status
Published Version; reviewed

Licence
Deposit Licence - No Redistribution, No Modifications

Data providerThis metadata entry was indexed by the Special Subject Collection Social Sciences, USB Cologne


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© 2007 - 2025 Social Science Open Access Repository (SSOAR).
Based on DSpace, Copyright (c) 2002-2022, DuraSpace. All rights reserved.