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Der gesellschaftliche Wert von Stiftungen

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Springer Nature
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N/A
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GTIN
9783658078263
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New
Product Description

Manuel Meyer analysiert die Wirkung des deutschen Steuerrechts auf Stiftungen und zeigt anhand der nichtfiskalischen Eigenschaften von Stiftungen, welche Einrichtungen besonders frderungswrdig und welche aus staatlicher Sicht ineffizient sind. In diesem Zusammenhang fhrt der Autor eine Datenerhebung im Bereich der Stiftungsaufsicht Lneburg durch, um die bisher kaum untersuchte Umverteilungswirkung von Stiftungen zu evaluieren. Sie offenbart interessante Einblicke in die Wirkung sowie das Selbstverstndnis des philanthropischen Engagements in Deutschland. Somit leistet die Arbeit einen Beitrag zu der kaum vorhandenen Effizienzkontrolle steuerlicher Vergnstigungen auf diesem Gebiet.

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