Die Arbeit untersucht die Auswirkungen einer EinfĂŒhrung und Anwendung von Konsumsteuern in offenen Volkswirtschaften. BerĂŒcksichtigt werden neben der indirekten Umsatzsteuer verschiedene direkte Konsumsteuern. Anhand eines Zwei-LĂ€nder-Falles wird analysiert, welche einzelwirtschaftlichen Reaktionen die unilaterale bzw. bilaterale Substitution der Einkommensteuer durch eine Konsumsteuer auslöst. Ferner werden die Konsumsteuern im Vergleich zur Einkommensteuer unter allokativen, distributiven und administrativen Gesichtspunkten bewertet. Es stellt sich heraus, dass der Konsum unter BerĂŒcksichtigung der in einer offenen Volkswirtschaft auftretenden Komplikationen keine bessere Steuerbemessungsgrundlage als das Einkommen ist.
- 410 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
Konsumsteuerreformen und Konsumbesteuerung (Volume 110.0)
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Information
Subtopic
Government & BusinessIndex
BusinessTable of contents
- Cover
- Verzeichnis der Abbildungen
- Verzeichnis der Tabellen
- Verzeichnis der Zeichnungen
- Verzeichnis der AbkĂŒrzungen
- Verzeichnis der Symbole
- A Einleitung
- B Konzepte der Konsumbesteuerung und Abgrenzung zur Einkommensteuer
- C Auswirkungen der Steuerreform bzw. Konsumbesteuerung in einer offenen Volkswirtschaft
- D Konsequenzen und kritische WĂŒrdigung
- E Schlusswort
- Anhang
- Literaturverzeichnis
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Yes, you can access Konsumsteuerreformen und Konsumbesteuerung (Volume 110.0) by Hans-Martin Grambeck in PDF and/or ePUB format, as well as other popular books in Business & Government & Business. We have over 1.5 million books available in our catalogue for you to explore.