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Steuerlast, Steuerinzidenz und Steuerwettbewerb
Hardcover
Series: Jahrbuch Für Wirtschaftsgeschichte. Beihefte, Book 6
Investing & FinanceGeneral World History
Publisher Price: $161.99
ISBN13: 9783050040882
Publisher: de Gruyter Akademie Forschung
Published: Aug 18 2004
Pages: 252
Weight: 1.33
Height: 0.63 Width: 6.69 Depth: 9.61
Language: German
Nicht der Staat steht im Vordergrund dieses Buches, sondern der Steuerzahler. In den vier Hauptkapiteln der Untersuchung wird der Blick weniger auf die formalen Aspekte der Besteuerung gelenkt als vielmehr auf ihre effektiven materiellen Auswirkungen und die dahinterstehenden Interessen. Ihr Schwerpunkt liegt auf der Entwicklung der Steuerlast, auf der Beurteilung der distributiven Effekte der Steuerpolitik und auf den Ausweichreaktionen der Zensiten.
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