Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre

Buchbeitrag

The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an elaborate treatment of international taxation

Object Details

• Language: Deutsch

Classification and Topics

• Classification: Wirtschaft ; Taxation, Subsidies, and Revenue: General ; Taxation and Subsidies: Efficiency; Optimal Taxation ; Taxation and Subsidies: Incidence ; Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies ; Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes ; Business Taxes and Subsidies including sales and value-added (VAT)
• Subject: Taxation ; Tax administration ; History of taxation ; Tax shifting ; Optimal taxation ; Tax justice ; Business taxation ; International taxation ; Steuerlehre ; Steuerverwaltung ; Geschichte der Besteuerung ; Überwälzung ; Optimalsteuertheorie ; Steuergerechtigkeit ; Unternehmensbesteuerung ; Internationale Besteuerung

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Homburg, Stefan
• Event: Veröffentlichung
• (who): Vahlen ; ZBW - Leibniz Information Centre for Economics
• (where): München
• (when): 2010

Further information

• Handle: http://hdl.handle.net/10419/92547
• Last update: 10.03.2025, 11:45 AM CET