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Einkommen versus Konsum
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Product Details
Die gegenwrtige Einkommensbesteuerung wird vielfach mit dem Schlagwort "Steuerchaos" charakterisiert. Vor diesem Hintergrund drngt sich die Notwendigkeit einer Neuorientierung auf. In diesem Band werden, ausgehend von den Problemen der Einkommensbesteuerung, konsumorientierte Steuersysteme hinsichtlich verschiedener Aspekte und Problemfelder thematisiert. Die einzelnen Beitrge geben zum einen den Stand der wissenschaftlichen Forschung wieder und zeigen zum anderen Ansatzpunkte fr aktuelle Steuerreformdiskussionen in Deutschland und sterreich auf.
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