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Häuser, K. (Ed.) (1987).
Wandlungen der Besteuerung.
Duncker & Humblot. https://doi.org/10.3790/978-3-428-46100-4
Häuser, Karl.
Wandlungen der Besteuerung
. Duncker & Humblot, 1987. Book. https://doi.org/10.3790/978-3-428-46100-4
Häuser, K (ed.) (1987):
Wandlungen der Besteuerung
, Duncker & Humblot, [online] https://doi.org/10.3790/978-3-428-46100-4
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I thought you would find this interesting: Wandlungen der Besteuerung Editor: Häuser, Karl Schriften des Vereins für Socialpolitik, Vol. 160 (1987) https://elibrary.duncker-humblot.com/doi:10.3790/978-3-428-46100-4
Wandlungen der Besteuerung
Editors:
Häuser, Karl
Schriften des Vereins für Socialpolitik
, Vol. 160
(1987)
Read now
Download (PDF)
Additional Information
Book Details
Publisher Name
Duncker & Humblot
ISBN
978-3-428-46100-4
978-3-428-06100-6
(print edition)
DOI
https://doi.org/10.3790/978-3-428-46100-4
Edition
1
Language
German
Pages
212
Subjects
Economic history
Table of Contents
Section Title
Page
Action
Price
Vorwort
5
Inhaltsverzeichnis
9
Herbert Timm, Münster: Wandlungen der Besteuerung seit dem vorigen Jahrhundert
11
I. Einige historische Entwicklungen in Zahlen
11
1. Entwicklung zum Steuerstaat
12
2. Änderungen der Steuerstruktur
13
3. Erhöhung der Steuerquote
15
II. Zur Entstehung und Existenzbegründung des Steuerstaates
16
III. Die Besteuerung im Wandel vom vorherrschenden Anteilsstaat zum Anteils- und Interventionsstaat
18
1. Die Steuerstruktur im vorherrschenden Anteilsstaat
18
a) Die Besteuerung nach der Edinburgher Regel
18
b) Die Steuerstruktur unter sozialistischer Kritik
19
c) Die Steuerstruktur unter dem Einfluß sozialreformerischer Bestrebungen
20
d) Kriegsbedingter „displacement effect“?
22
e) Rahmenbedingungen
23
f) Weitere Beiträge der Steuertheorie
24
2. Der steuerpolitische Interventionismus
29
a) Die nichtfiskalische Besteuerung in der finanzwirtschaftlichen Stabilitätspolitik
30
(1) Entwicklungsskizze
30
(2) Zum Beitrag der Theorie
31
b) Die nichtfiskalische Besteuerung in der finanzwirtschaftlichen Strukturpolitik
34
(1) Die Verbreitung der strukturpolitisch orientierten Besteuerung – Eine Skizze
34
(2) Kritik durch die Steuertheorie
36
c) Gezielte steuerpolitische Wachstumsförderung
39
(1) Überblick über ihre Instrumente in der praktischen Anwendung
39
(2) Kritische Bemerkungen
40
3. Die Besteuerung am Ende dieser Entwicklung
40
IV. Zur Krise des Steuerstaates, zu den Grenzen der Besteuerung und zu neueren Steuerreformvorschlägen
41
1. Zur Krise des Steuerstaates
41
a) Schumpeters Interpretation und Begründung
41
b) Neuere Interpretationen
43
2. Zu den Grenzen der Besteuerung
46
a) Interpretation
46
b) Alte Vorstellungen und die Erfahrungen aus diesem Jahrhundert
46
c) Aktuelle Warnzeichen
48
3. Zu neueren Steuerreformvorschlägen
49
V. Schlußbemerkungen
56
Summary Changes in Taxation since the last Century
56
Helga Pollak, Göttingen: Gibt es einen Wandel in der Einkommensteuer?
59
Einleitung
59
1. Das Einkommen als Steuerobjekt
61
1.1. Die steuerliche Diskriminierung von Zinseinkünften
61
1.2. „Neutrale“ Besteuerungsalternativen
63
1.3. Die Besteuerung der Zinseinkünfte als Korrektiv
65
2. Die Verbreiterung der Steuerbemessungsgrundlage
67
2.1. Reformvorschläge
67
2.2. Steuerfreibeträge versus Abzug von der Steuerschuld
69
3. Der Einkommensteuertarif
71
3.1. Traditionelle Grundsätze der Tarifgestaltung und Reformvorschläge
71
3.2. Von der direkten Progression zur „flat rate tax“
74
3.3. Die mehrstufige „flat rate tax“
78
3.4. Die „lineare“ Progression
81
4. Schlußfolgerungen
83
Literaturverzeichnis
84
Summary. Is there a radical change in income taxation?
86
Cay Folkers, Stuttgart: Wandlungen der Verbrauchsbesteuerung
89
I. Eine tradierte Kontroverse der Finanzwissenschaft oder: Gibt es gesicherte Erkenntnisse über die Verbrauchsbesteuerung?
89
II. Der Untersuchungsgegenstand: Abgrenzung und Entwicklung der Verbrauchsteuern
93
1. Begriff und Arten der Verbrauchsteuern
93
a) Definition der Verbrauchsteuern
93
b) Anknüpfungspunkte und Formen der Verbrauchsteuern
97
2. Der empirische Befund: Siebzig Jahre Entwicklung der allgemeinen und speziellen Verbrauchsteuern
100
III. Die Wandlungen der Ideen: Steuerrechtfertigungslehren und steuerpolitische Konzeptionen der Verbrauchsbesteuerung
105
1. Frühe Doktrinen zur Begründung allgemeiner Verbrauchsteuern
105
2. Die Beurteilung der allgemeinen und speziellen Verbrauchsteuern vor Einführung der Umsatzsteuer
107
3. Die Begründungen für allgemeine Verbrauchsteuern nach Einführung der Umsatzsteuer
110
4. Die Beurteilung der speziellen Verbrauchsteuern nach Durchsetzung einer ausgebauten Umsatzsteuer
112
5. Die neuere Diskussion über nichtfiskalische Funktionen der speziellen Verbrauchsteuern
115
a) Internalisierung
116
b) Regulierung
118
c) Demeritorisierung
119
d) Äquivalenzbesteuerung
120
6. Die neueren Ansätze einer nichtfiskalischen Begründung allgemeiner Verbrauchsteuern
122
a) Verminderung allokativer Verzerrungen
122
b) Erzeugung von Anreizeffekten
125
c) Verringerung distributiver Störungen
127
7. Die Kontroversen über allgemeine und spezielle Verbrauchsteuern in der jüngsten steuertheoretischen Debatte
128
a) Die optimale Verbrauchsbesteuerung
129
b) Die konstitutionelle Verbrauchsbesteuerung
136
IV. Heutige Antworten auf überkommene Fragen: Ansätze zur Lösung zentraler Probleme der Verbrauchsbesteuerung
143
1. Die Verteilungswirkungen von Verbrauchsteuern
143
a) Ansätze zur Bestimmung der materiellen Inzidenz von Verbrauchsteuern
143
b) Die Inzidenz genereller und spezieller Verbrauchsteuern im allgemeinen ökonomischen Gleichgewicht
149
α) Das Harberger-Modell und die Bedeutung makroökonomischer Maßnahmen zur Erzeugung einer gewünschten Verbrauchsteuerinzidenz
149
β) Die Inzidenz spezieller Verbrauchsteuern
153
γ) Die Inzidenz allgemeiner Verbrauchsteuern
156
c) Neuere empirische Untersuchungen zur Verbrauchsteuerinzidenz
163
α) Die Verbrauchsteuerinzidenz bei Einbeziehung von Transferzahlungen
164
β) Die Lebenszeitinzidenz von Verbrauchsteuern
168
2. Die allokationspolitischen Konzepte der Verbrauchsbesteuerung
170
a) Die grundlegenden Probleme: Information und staatliches Verhalten
170
b) Grundsätze einer ökonomisch rationalen Verbrauchsbesteuerung
180
3. Die politische Ökonomie der Verbrauchsbesteuerung
183
a) Die Unmerklichkeit der Verbrauchsteuern
184
b) Aufkommenselastizität, Stabilisierungseffekte und staatliches Ausgabeverhalten
189
V. Die Zukunft der Verbrauchsbesteuerung oder: Ist eine Strukturverschiebung zugunsten der Umsatzsteuer angezeigt?
193
Literaturverzeichnis
203
Summary
211
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