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Methodologische Adquanz von Steuerwirkungstheorien

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Springer Nature
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N/A
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9783658214524
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New
Product Description

Hendrik Sander nimmt eine erkenntniskritische Analyse neoklassischer Steuerwirkungstheorie vor, entwickelt eine abweichende evolutorische Steuerwirkungstheorie und prft beide Anstze anhand bergeordneter wissenschaftstheoretischer Mastbe. Erkenntnis- und handlungstheoretisch fundiert kritisiert er das Kapitalwertmodell nach Steuern und seine stochastischen Modifizierungen. Er entwickelt als mgliche Alternative eine evolutorische Steuerwirkungstheorie, die nicht auf neoklassischen Prmissen basiert und die auch solche empirischen Phnomene erklrt, fr die die neoklassische Steuerwirkungstheorie keine Erklrung anbietet. Schlielich prft der Autor beide Anstze im Vergleich zueinander anhand von Lakatos Methodologie wissenschaftlicher Forschungsprogramme.

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