The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation theory, and questions of tax justice are considered in...

Historical underpinnings of public administration -- The role of government -- Linking economics and politics -- Developing administrative ethics -- Moral agents -- Ethical behavior in organizations -- Transparency through financial management -- Political influences on public budgets --...