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Mindestbesteuerung und Effizienz

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Springer Nature
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N/A
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GTIN
9783835091191
Condition
New
Product Description

Die Mindestbesteuerung wird als ein Mittel zur Korrektur der Ressourcenverschwendung durch das Steuerrecht angesehen. Ist sie das wirklich? Kann die Mindestbesteuerung dem Anspruch gerecht werden, die Besteuerungswirkungen in Einklang mit den gesellschaftlichen Zielen zu bringen? Mithilfe des Instruments der konomischen Analyse des Rechts klrt Ronald Krengel die Frage, ob die Mindestbesteuerungskonzeptionen Deutschlands und der USA einen Beitrag zur Effizienz leisten knnen. Der Autor zeigt, dass dieses Instrumentarium auch im Steuerrecht, wo es bisher nur selten benutzt wurde, anwendbar ist.

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