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Nationaler Steuerwettbewerb

Nationaler Steuerwettbewerb


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About the Book

Aus deutscher Sicht ist das Konkurrieren um Steuersubstrat zwischen den einzelnen Gliedstaaten eines Bundesstaates ungewohnlich. Dabei bringt ein solcher Wettbewerb viele Vorteile mit sich. Okonomische Studien aus der Schweiz und den USA bestatigen dies. Juristisch ist das Modell des nationalen Steuerwettbewerbs bislang jedoch kaum aufgearbeitet. Die Untersuchung stosst in diese Lucke und analysiert erstmals den nationalen Steuerwettbewerb aus juristischer Perspektive. Dazu werden die klassischen Steuerwettbewerbslander der Schweiz und der USA herangezogen und unter verschiedenen Kriterien mit dem deutschen Steuersystem verglichen. Neben verfassungsrechtlichen Aspekten werden dabei vor allem auch solche der einfachrechtlichen Umsetzung und Anwendung aufgezeigt. Verschiedene Tabellen machen zudem die unterschiedlichen Steuerbelastungen in den einzelnen Gliedstaaten deutlich. Reformanregungen fur ein wettbewerbsorientierteres deutsches Steuersystem runden das Werk ab.


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Product Details
  • ISBN-13: 9783848707287
  • Publisher: Nomos Verlagsgesellschaft
  • Publisher Imprint: Nomos Verlagsgesellschaft
  • Height: 227 mm
  • No of Pages: 310
  • Series Title: Steuerwissenschaftliche Schriften
  • Weight: 521 gr
  • ISBN-10: 3848707284
  • Publisher Date: 14 Aug 2013
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 152 mm


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