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Theorie und Ideengeschichte der Steuergerechtigkeit
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In dieser Open-Access-Publikation stellt der Autor die Evolution der Steuergerechtigkeitsideen und -prinzipien in einen historischen Zusammenhang und ordnet diese in grere Strukturen ein, um so ein geschlossenes Bild der Steuergerechtigkeitskonzepte in der Rechts-, Sozial- und Wirtschaftsgeschichte zu zeichnen. Dabei gelingt es dem Autor, die Entwicklung der finanzwissenschaftlichen Diskussion und des Steuerwesens konsequent an den klassischen steuerlichen Gerechtigkeitskriterien zu messen.
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