Gleichmäßigkeit der Ertragsbesteuerung – ein ökonomisch fundiertes Besteuerungsziel? / Equability of Taxation – an economic based approach of taxation?

Schmiel Ute

ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, 2013, vol. 64, issue 1, 137-162

Abstract: Equability of taxation has an ethical as well as a theoretical dimension. With regard to this theoretical dimension the question occurs, how equability of taxation can be identified and which economic theories should be referred to. The result presented here is, that equability of taxation can be substantiated in a neoclassical as well as in an evolutionary way. Neoclassical equability of taxation is substantiated as neoclassical tax neutrality. Neoclassical equability of taxation has its foundation in the neoclassical theory of tax effects. Neoclassical tax neutrality is derived from neoclassical welfare economics. Evolutionary equability of taxation is substantiated as reduction of tax avoidance. It is based on the approach by Viktor Vanberg. The decision for neoclassical or evolutionary equability of taxation depends on ones dimensioning on either the degree of reality and consistency or methodical stringency. The view presented here is that a realistic, consistent, though less stringent evolutionary equability of taxation should be preferred to a neoclassical.

Date: 2013
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DOI: 10.1515/ordo-2013-0109

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