Urteile ĂŒber die Verteilung der Steuerlasten sind in der öffentlichen Diskussion beliebt. Auch in der Wissenschaft hat das BemĂŒhen um Erkenntnisgewinnung ĂŒber die Steuerbelastung eine lange Tradition. Die Lehre von der materiellen Steuerinzidenz befasst sich mit den Steuerwirkungen wogegen gemĂ€ss der formalen Steuerinzidenz die Steuern ĂŒber ökonomische Variable schliesslich den Einkommensschichten zugeordnet werden. Die vorliegende Untersuchung analysiert Methodik und empirisch-statistische Probleme unter RĂŒckgriff auf ausgewĂ€hlte LĂ€nderstudien. Sie weist auf die teilweise gravierenden MĂ€ngel dieser Analysen hin und warnt vor Ăberinterpretationen und TrugschlĂŒssen.

- 162 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
Steuerinzidenz (Volume 25.0)
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Information
Subtopic
Economic TheoryIndex
EconomicsTable 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
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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 Economics & Economic Theory. We have over 1.5 million books available in our catalogue for you to explore.