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Steuerhinterziehung und Finanzpolitik (Volume 44.0)
Rolf Hagedorn
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eBook - PDF
Steuerhinterziehung und Finanzpolitik (Volume 44.0)
Rolf Hagedorn
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About This Book
Die Arbeit enthĂ€lt nach einem Ăberblick zur ökonomischen Theorie der Steuerhinterziehung eine Anwendung dieser Theorie auf die Hinterziehung von Steuern auf ZinsertrĂ€ge privater Haushalte. Dabei wird auch auf die Wirkungen einer Quellensteuer eingegangen. Zur derzeit praktizierten Besteuerung von ZinsertrĂ€gen wird eine Alternative skizziert. Die in der Arbeit dargestellten mikroökonomischen Modelle gehen teils von einer einmaligen, teils von periodisch wiederholten Veranlagungen zur Einkommensteuer aus. Im letzten Fall ist die bei der Steuerhinterziehung zu erwartende Strafe von der Vergangenheit des Hinterziehers abhĂ€ngig.
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