Konsum- oder einkommensorientierte Besteuerung? Aspekte quantitativer und qualitativer Argumentation

Theodor Siegel ()
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Theodor Siegel: Humboldt-Universität zu Berlin

Schmalenbach Journal of Business Research, 2000, vol. 52, issue 8, 724-741

Abstract: Summary In the first chapter, some quantitative argumentation in favour of a consumption based tax is analysed. It is shown that the often claimed superiority of such a tax system cannot be proved that way. In the second chapter it is argued that investment decision neutrality cannot be obtained in case of uncertainty. Even under the certainty condition the effects of taxation on consumption decisions cannot be described as neutral. Any reduction of consumption may cause changes in investment decisions. Even if a consumption based tax could be proved as neutral, with the advantage of leaving the pre-tax decisions unchanged, the system should not be claimed by economists „ex cathedra“, because economic efficiency is not necessarily the only relevant objective. Considering the distribution of wealth as well, it becomes obvious that each tax system depends on external value jugdements.

Date: 2000
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DOI: 10.1007/BF03372636

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