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Theorie der Besteuerung aus volks- und betriebswirtschaftlicher Sicht

Listed author(s):
  • Norbert Krawitz

    (Fachbereich Wirtschaftswissenschaften, Universitõt - Gesamthochschule Siegen, Siegen, Deutschland)

  • Andreas Wagener

    (Fachbereich Wirtschaftswissenschaften, Universitõt - Gesamthochschule Siegen, Siegen, Deutschland)

Da Steuern ³berwiegend an wirtschaftlichen Sachverhalten ankn³pfen und einen ÷konomisch relevanten Ressourcenverbrauch darstellen, f³hren sie zu einer Vielzahl von Anpassungreaktionen der privaten Wirtschaftssubjekte. Deshalb bilden sie einen wesentlichen Untersuchungsgegenstand der beiden ÷konomischen Disziplinen. Der folgende Beitrag versucht einen gedrõngten Vergleich zwischen der volkswirtschaftlichen und betriebswirtschaftlichen Wirkungs- sowie Gestaltungsanalyse der Besteuerung von Unternehmen und Haushalten.

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Article provided by Institute of SocioEconomics in its journal Homo Oeconomicus.

Volume (Year): 14 (1997)
Issue (Month): ()
Pages: 135-164

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Handle: RePEc:hom:homoec:v:14:y:1997:p:135-164
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