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Pohmer, D. (Ed.) (1983).
Zur optimalen Besteuerung.
Duncker & Humblot. https://doi.org/10.3790/978-3-428-45256-9
Pohmer, Dieter.
Zur optimalen Besteuerung
. Duncker & Humblot, 1983. Book. https://doi.org/10.3790/978-3-428-45256-9
Pohmer, D (ed.) (1983):
Zur optimalen Besteuerung
, Duncker & Humblot, [online] https://doi.org/10.3790/978-3-428-45256-9
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I thought you would find this interesting: Zur optimalen Besteuerung Editor: Pohmer, Dieter Schriften des Vereins für Socialpolitik, Vol. 128 (1983) https://elibrary.duncker-humblot.com/doi:10.3790/978-3-428-45256-9
Zur optimalen Besteuerung
Editors:
Pohmer, Dieter
Schriften des Vereins für Socialpolitik
, Vol. 128
(1983)
Read now
Download (PDF)
Additional Information
Book Details
ISBN
978-3-428-45256-9
978-3-428-05256-1
(print edition)
DOI
https://doi.org/10.3790/978-3-428-45256-9
Edition
1
Language
German
Pages
328
Subjects
Public finance & taxation
Table of Contents
Section Title
Page
Action
Price
Vorwort
5
Inhaltsverzeichnis
7
Manfred Rose/Wolfgang Wiegard, Heidelberg: Zur optimalen Struktur öffentlicher Einnahmen unter Effizienz- und Distributionsaspekten
9
Vorbemerkungen
11
Teil I: Staatliche Einnahmensysteme für eine Konsumgüter-Ökonomie
17
1. Problemstellung
17
2. Entwicklung der Modellgrundlagen
19
2.1 Die privaten Haushalte
19
2.3 Die Marktgleichgewichtsbedingungen
22
2.4 Der staatliche Sektor
22
2.5 Das Walras-Gesetz und das fiskalische Ziel
24
2.6 Normierungen
25
3. Reform und optimale Struktur eines Steuersystems unter Effizienzaspekten: Einkommensbesteuerung versus differenzierende Verbrauchsbesteuerung
27
3.1 Das Effizienzziel: Maximierung der Wohlfahrt versus Minimierung der Mehrbelastung (‚excess burden‘)
27
3.2 Effiziente Steuerreformprogramme: Der Weg zum optimalen Steuersystem
32
3.3 Das optimale Steuersystem als Endpunkt eines effizienten Steuerreformprozesses
42
3.4 Charakteristische Merkmale eines optimalen (effizienten) Steuersystems
48
4. Der zielorientierte Einsatz von Verbrauch- und Einkommensteuern unter Effizienz- und Distributionsaspekten
53
4.1 Vertikale Gerechtigkeit und optimale (wohlfahrtsmaximierende) Einkommensteuern
54
a) Besteuerung nach der Leistungsfähigkeit und Operationalisierung der Opferkonzepte
54
b) Die soziale Wohlfahrtsfunktion
58
c) Leistungsfähigkeitsprinzip und wohlfahrtsmaximierende (effizienzneutrale) Besteuerung
64
d) Der Konflikt zwischen Effizienz und Verteilung am Beispiel der linearen Einkommensteuer
69
4.2 Die Struktur eines optimalen Verbrauchsteuersystems unter Effizienz- und Distributionsaspekten
78
4.3 Zur Kontroverse: direkte versus indirekte Steuern
82
a) Terminologische Abgrenzung der Steuerarten
83
b) Grundlegende Ansichten zum Problem „direkte versus indirekte Steuern“
84
Teil II: Staatliche Einnahmensysteme in einer Ökonomie mit öffentlichem und privatem Kapitalstock
91
5. Problemstellung
91
6. Entwicklung der Modellgrundlagen
94
6.1 Die privaten Haushalte
94
6.2 Die privaten Unternehmen
98
6.3 Der Staat
100
6.4 Die Marktgleichgewichtsbedingungen
101
6.5 Funktionsweise der Modellökonomie
102
6.6 Interpretationen und Vereinfachungen des Modells durch Äquivalenzbeziehungen
103
a) Lump-sum-Steuern/Transfers und Staatsverschuldung
103
b) Konsumsteuern und Steuern auf das Arbeitseinkommen
106
c) Vermögensteuern und Besteuerung der Zinseinkünfte
111
d) Die vereinfachte Form des theoretischen Modells
112
7. Kriterien für ein unter Effizienzaspekten optimales staatliches Ausgaben- und Einnahmensystem
113
7.1 Das Optimierungsmodell: Finanzpolitische Ziele und Instrumente
113
7.2 Das optimale System öffentlicher Einnahmen und Ausgaben ...
116
a) ... bei variabler Staatsverschuldung und variablen Lump-sum-Steuern
116
b) ... bei variabler Staatsverschuldung, aber Ausschluß von Lump-sum-Steuern
117
c) ... bei konstanter Staatsverschuldung und Ausschluß von Lump-sum-Steuern
121
d) ... bei alternativen gesellschaftlichen Zielfunktionen
124
Schlußbemerkungen: Steuerpolitische Würdigung der Theorie optimaler öffentlicher Einnahmen
125
Summary
134
Mathematischer Anhang zu Teil I
135
Anhang I/A
135
Anhang I/B
136
Anhang I/C
136
Anhang I/D
137
Anhang I/E
138
Anhang I/F
138
Anhang I/G
140
Anhang I/H
140
Anhang I/I
141
Anhang I/K
143
Anhang I/L
144
Anhang I/M
145
Mathematischer Anhang zu Teil II
146
Anhang II/A
146
Anhang II/B
146
Anhang II/C
149
Anhang II/D
150
Anhang II/E
151
Anhang II/F
153
Verzeichnis häufig verwendeter Symbole
154
Teil I
154
Teil II
156
Literaturverzeichnis
156
Christian Seidl, Graz: Gerechtigkeit und Besteuerung unter besonderer Berücksichtigung der Optimalsteuertheorie
163
1. Das Leistungsfähigkeitsprinzip als Ausgangspunkt von Gerechtigkeitsüberlegungen
164
2. Interpersonelle Nutzenvergleiche
170
3. Opfergleichheit und Optimalität
186
4. Der Einwand der Optimalsteuertheorie
194
5. Besteuerung, Information, Incentives: Die Optimalsteuertheorie als Problem des second best
199
5.1 Das erstbeste Optimum: differenzierte Kopfsteuern
199
5.2. Information und Incentives: das zweitbeste Optimum
207
5.3 Strukturprobleme der Optimalsteuertheorie
210
6. Optimale lineare Steuern
212
6.1 Optimalitätsbedingungen
212
6.2 Analyse einer linearen Einkommensteuer
219
6.3 Direkte versus indirekte Steuern – ein theoretisches Scheinproblem
227
7. Optimale nichtlineare Steuern
231
7.1 Optimalitätsbedingungen
231
7.2 Analyse einer nichtlinearen Einkommensteuer
237
7.3 Besteuerung und Ausbeutung
241
Summary
243
Anhang I
244
Anhang II
245
Beweis des Satzes 12
245
Beweis des Satzes 13
249
Abkürzungsverzeichnis
250
Symbolverzeichnis
251
Literaturverzeichnis
253
Johannes Hackmann, Hamburg: Zu einer verteilungspolitisch ausgerichteten Theorie der indirekten Besteuerung
261
I. Einführung
262
1. Zur verteilungspolitischen Ausrichtung
262
2. Zum Begriff der indirekten Besteuerung
264
3. Ausgangslage und Fragestellung
266
II. Möglichkeiten der Verringerung steuerlicher Ungleichbehandlung
268
1. Das Gleichbehandlungsziel
268
a) Konzeptionelle Erwägungen
268
b) Maße steuerlicher Ungleichbehandlung
270
2. Besteuerung von Indikatorgrößen der direkt nicht erfaßbaren Leistungsfähigkeit
273
a) Direkt nur teilweise faßbare Leistungsfähigkeit
273
b) Direkt gar nicht faßbare Leistungsfähigkeit
277
3. Besteuerung von Indikatorgrößen der Gesamtleistungsfähigkeit
279
a) Ausschließlich direkte oder ausschließlich indirekte Besteuerung
280
b) Nebeneinander von direkter und indirekter Besteuerung
285
4. Berücksichtigung der Variierbarkeit steuerlicher Erfassungslücken
290
5. Berücksichtigung von Steuerausweich- und Überwälzungsmöglichkeiten
292
III. Möglichkeiten der Verbesserung der vertikalen Verteilung
295
1. Vorbemerkungen
295
2. Bedingungen für eine vertikal-distributive Überlegenheit einer ausschließlich indirekten Besteuerung
297
3. Bedingungen für eine vertikal-distributive Überlegenheit einer Kombination von direkter und indirekter Besteuerung
299
4. Zur Formulierung von Bedingungen für eine vertikal-distributiv unschädliche Nichterfassung von Leistungsfähigkeit
302
IV. Berücksichtigung von Allokationswirkungen
303
1. Vorbemerkungen
303
2. Allokationsverbesserungen über eine indirekte Besteuerung vom Typ (1)
305
3. Allokationsverbesserungen über eine Besteuerung von „Komplementärgrößen“ direkt nicht erfaßter Leistungsfähigkeit
312
4. Allokationsverbesserungen über eine Besteuerung von „Komplementärgrößen“ direkt faßbarer und direkt nicht faßbarer Leistungsfähigkeit
316
a) Allokative Überlegenheit einer indirekten Besteuerung mit der Konsequenz einer im Vergleich zur direkten Besteuerung erfolgenden umfassenderen Belastung von Leistungsfähigkeit
316
b) Allokative Attraktivität einer indirekten Besteuerung mit der Konsequenz einer ergänzenden Belastung von Leistungsfähigkeit
320
c) Berücksichtigung distributiver Zielaspekte
324
Summary
326
Literaturverzeichnis
327
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