Dienstag, 17. September 2013

Steuerliche Sonderbehandlung von Immigranten mit hohen Einkommen

Ein Autoren-Team um E. Saez berichtet auf vox über eine Studie zum Effekt von anfänglicher Sonderbehandlung von Immigranten mit hohem Einkommen - wie es z. B. in Dänemark oder in der Schweiz gibt.
"We find striking evidence that the scheme had a very large effect on the number of highly paid foreigners in Denmark. Figure 1 summarises our results. It shows that the number of foreigners in Denmark paid above the eligibility threshold (that is the group affected by the tax scheme) doubles relative to the number of foreigners paid slightly below the threshold (those are comparison groups not affected by the tax scheme) after the scheme is introduced.[...]
It can therefore be desirable from a single-country perspective to adopt such preferential schemes targeting specifically highly paid foreigners. At the same time, these schemes impose negative fiscal externalities on other countries by reducing their capacity to collect taxes from top earners. This tension between country welfare and global welfare in the design of individual income tax policy has loomed large in the debate about tax competition for a long time, but our paper provides the first compelling evidence that this is indeed a major empirical issue. Absent international tax coordination, preferential tax schemes to high-income foreigners could substantially weaken tax progressivity at the top of the distribution. This will require international policy coordination and the design of rules regulating such special schemes in the EU in coming years."
"Starve-the-beast"-Anhänger würden wahrscheinlich anmerken, dass wir mehr solcher Programme brauchen, um den internationalen "Steuerwettbewerb" anzuheizen.

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