Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre

Stefan Homburg

in EconStor Books from ZBW - Leibniz Information Centre for Economics

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

Keywords: Taxation; Tax administration; History of taxation; Tax shifting; Optimal taxation; Tax justice; Business taxation; International taxation (search for similar items in EconPapers)
JEL-codes: H20 H21 H22 H23 H24 H25 (search for similar items in EconPapers)
Date: 2010
Note: Kapitel 1. Grundbegriffe der Steuerlehre
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (94)

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