- Publikationen ca: 3
- Fragen & Antworten
Konsumorientierte Neuordnung des Steuersystems
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.
Heidelberg Congress on Taxing Consumption
A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax system is gaining increasing importance, especially with respect to economic efficiency.
Heidelberg Congress on Taxing Consumption
This book deals with the pros and cons of a consumption-based tax system. Contributions are made by leading international scientists who discuss tax reform under theoretical, political, legal and administrative aspects.