Kunstadt, Robert; Maggioni, Ilaria - Volkswirtschaftliche Fakultät, … - 2013
Modern advances give us the ability to re-engineer the taxation system to benefit from computerized automation and the … is put to the task of serving the public good. (Journal of Economic Literature (JEL) Classification: H2 - Taxation …, Subsidies, and Revenue; H21 - Efficiency; Optimal Taxation; H25 - Business Taxes and Subsidies; H27 - Other Sources of Revenue) …