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Steuerinzidenz (Volume 25.0)
About this book
Urteile über die Verteilung der Steuerlasten sind in der öffentlichen Diskussion beliebt. Auch in der Wissenschaft hat das Bemühen um Erkenntnisgewinnung über die Steuerbelastung eine lange Tradition. Die Lehre von der materiellen Steuerinzidenz befasst sich mit den Steuerwirkungen wogegen gemäss der formalen Steuerinzidenz die Steuern über ökonomische Variable schliesslich den Einkommensschichten zugeordnet werden. Die vorliegende Untersuchung analysiert Methodik und empirisch-statistische Probleme unter Rückgriff auf ausgewählte Länderstudien. Sie weist auf die teilweise gravierenden Mängel dieser Analysen hin und warnt vor Überinterpretationen und Trugschlüssen.
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Yes, you can access Steuerinzidenz (Volume 25.0) by B. Steinbach-van der Veen in PDF and/or ePUB format, as well as other popular books in Volkswirtschaftslehre & Wirtschaftstheorie. We have over one million books available in our catalogue for you to explore.
Information
Subtopic
WirtschaftstheorieTable of contents
- Cover
- I. EINLEITUNG
- II. VORFRAGEN
- III. MATERIELLE UND FORMALE STEUERINZIDENZ
- IV. DIE ZUORDNUNG DER STEUERN
- V. VERTEILUNGSMASSE UND ERGEBNISSE
- VI. INTERTEMPORALE ASPEKTE
- VII. ZUSAMMENFASSUNG
- Anhang
- Verzeichnis der verwendeten Literatur