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Die Entstehung der Einkommensteuer
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Dieses Buch bietet eine lebendige Reise durch die Ideengeschichte um den "Hhepunkt der Steuerkunst des liberalen Brgertums", die Einkommensteuer. Fachkundig und engagiert beschreibt Reiner Sahm die Ursprnge dieser "Knigin der Steuern" sowie ihr wechselhaftes Schicksal in den Steuersystemen von den napoleonischen Kriegen bis zum preuischen Erbe mit besonderem Augenmerk auf dem Durchbruch dieser Idee ab Mitte des 19. Jahrhunderts. Angesichts der heutigen Flut der sich stndig erneuernden Steuervorschriften mndet die empfehlenswerte Darstellung in den Appell, der "Knigin" ihre verlorene Krone, die Gerechtigkeit, unbedingt zurckzugeben.
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