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This thesis was written by Jakob Eberl while having been a research assistant at the Center for Economic Studies (CES) at the University of Munich. It was completed in December 2015 and accepted as a doctoral thesis by the Department of Economics at the University of Munich in May 2016. The...
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Die inhaltliche Ausrichtung dieser Dissertation erlaubt Aussagen zu vier bedeutenden und aktuellen Problemfeldern der deutschen Steuerpolitik: fehlende Finanzierungsneutralität, internationale Koordinierung, steuerliche Standortattraktivität und Umfang der Gewinnverlagerung ins Ausland....
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This thesis is dedicated to the study of inductive environmental tax norms, one of the instruments with increasing … propagation used for nature preservation. These norms are defined in this work as any tax norm that within its environmental … there were no such a norm, either by tax collection or exemption, as well as by stipulating environmental purposes for the …
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