Is a one-book-system adequate? : a framework for tax law analysis under genuine uncertainty
Ute Schmiel, Alexander Weitz
| Year of publication: |
2019
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|---|---|
| Authors: | Schmiel, Ute ; Weitz, Alexander |
| Published in: |
Accounting, Economics, and Law : AEL ; a convivium. - Berlin : De Gruyter, ISSN 2152-2820, ZDB-ID 2629308-0. - Vol. 9.2019, 2, p. 1-18
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| Subject: | ability to pay-principle | authoritative principle | equality of taxation | evolutionary analysis of tax law | evolutionary tax effects hypotheses | horizontal equity | vertical equity | Theorie | Theory | Steuergerechtigkeit | Tax fairness | Steuerrecht | Tax law | Evolutionsökonomik | Evolutionary economics | Steuerwirkung | Tax effects |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1515/ael-2016-0062 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012064790