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Allgemeine Steuerlehre

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  • Homburg, Stefan

Abstract

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 -- Das Buch enthält eine umfassende Einführung in die Theorie und Politik der Besteuerung. Es beschreibt das deutsche Steuersystem, skizziert die Geschichte der Besteuerung und stellt Grundsätze der Steuertechnik und Tariflehre dar. Überwälzung, Optimalsteuertheorie und Fragen gerechter Besteuerung werden vertieft behandelt. Das Buch enthält ebenso eine Theorie der Unternehmensbesteuerung und eine ausführliche Darstellung der internationalen Besteuerung.

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Bibliographic Info

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This book is provided by ZBW - German National Library of Economics in its series EconStor Books with number 92547 and published in 2010.

Handle: RePEc:zbw:esmono:92547

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Related research

Keywords: Taxation; Tax administration; History of taxation; Tax shifting; Optimal taxation; Tax justice; Business taxation; International taxation;

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References

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  22. Homburg, Stefan & Rublack, Carolin, 2010. "Anmerkungen zum Umsatzsteuergesetzbuch, einem Vorschlag zur Umsatzsteuerreform," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 893-912.
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  58. Homburg, Stefan, 2008. "Die Entfernungspauschale als steuertheoretische Herausforderung," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 45-53.
  59. Homburg, Stefan, 2005. "BB-Forum: Die Steuerreformvorschläge der Stiftung Marktwirtschaft," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 2382-2385.
  60. Homburg, Stefan & Theisen, René Manuel, 2000. "Steuersenkungsgesetz: Das gefangene Eigenkapital," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 1930-1931.
  61. Homburg, Stefan & Bolik, Andreas, 2005. "Auswirkungen des Kirchhofschen EStGB insbesondere auf die Unternehmensbesteuerung," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 2330-2335.
  62. Andrea Gebauer, 2008. "Steuerausfälle im Bereich der Mehrwertsteuer : Gründe, Ausmaß und Abhilfemöglichkeiten," ifo Beiträge zur Wirtschaftsforschung, Ifo Institute for Economic Research at the University of Munich, number 31, July.
  63. Homburg, Stefan, 2007. "Die Zinsschranke - eine beispiellose Steuerinnovation," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 717-728.
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  67. Gale, William & Slemrod, Joel, 2001. "Death Watch for the Estate Tax?," MPRA Paper 56440, University Library of Munich, Germany.
  68. Lockwood, Ben & Meza, David & de Myles, Gareth D, 1994. " The Equivalence between Destination and Non-reciprocal Restricted Origin Tax Regimes," Scandinavian Journal of Economics, Wiley Blackwell, vol. 96(3), pages 311-28.
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  71. Boskin, Michael J., 1975. "Efficiency aspects of the differential tax treatment of market and household economic activity," Journal of Public Economics, Elsevier, vol. 4(1), pages 1-25, February.
  72. Homburg, Stefan, 2007. "Die Abgeltungsteuer als Instrument der Unternehmensfinanzierung," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 686-690.
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