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Konsumorientierte Neuordnung Des Steuersystems by Manfred Rose, P. Albrecht, N. Andel

Konsumorientierte Neuordnung Des Steuersystems

by Manfred Rose , P. Albrecht , N. Andel
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Book cover type: Paperback
  • ISBN13: 9783540534587
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Springer
  • Publisher Imprint: Springer
  • Publication Date:
  • Pages: 576
  • Original Price: EUR 86.87
  • Language: German
  • Edition: 1991
  • Item Weight: 948 grams
  • BISAC Subject(s): Economics / General

Eine ökonomische und rechtliche Analyse der derzeitigen Besteuerung sowie der Entwurf von Reformvorschlägen erfordern ein Leitbild für die optimale Struktur des Steuersystems. In der aktuellen Diskussion haben sich die Gewichte zugunsten einer Besteuerung des Konsums verschoben. Der Konsum ist in einer marktwirtschaftlichen Ordnung unter Effizienz- und Gerechtigkeitsaspekten eine ideale Steuerbemessungsgrundlage. Erstmals erscheint damit im Weltma stab eine Harmonisierung von Besteuerungsidealen möglich. Im vorliegenden Band werden die Vor- und Nachteile einer konsumorientierten Neuordnung des Steuersystems von führenden Wissenschaftlern des In- und Auslandes diskutiert.

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