Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre

The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an elaborate treatment of international taxation

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Year of publication:	2010
Authors:	Homburg, Stefan
Publisher:	München : Vahlen
Subject:	Steuerlehre \| Steuerverwaltung \| Geschichte der Besteuerung \| Überwälzung \| Optimalsteuertheorie \| Steuergerechtigkeit \| Unternehmensbesteuerung \| Internationale Besteuerung \| Taxation \| Tax administration \| History of taxation \| Tax shifting \| Optimal taxation \| Tax justice \| Business taxation \| International taxation

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Type of publication:	Article
Type of publication (narrower categories):	Book Part
Language:	German
Other identifiers:	789711338 [GVK] hdl:10419/92547 [Handle] RePEc:zbw:esmono:92547 [RePEc]
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation ; H22 - Incidence ; H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies
Source:	EconStor

Persistent link: https://www.econbiz.de/10010332577