Eine ökonomische und rechtliche Analyse der derzeitigen Besteuerung sowie der Entwurf von Reformvorschlägen erfordern ein Leitbild für die optimale Struktur des Steuersystems. In der aktuellen Diskussion haben sich die Gewichte zugunsten einer Besteuerung des Konsums verschoben. Der Konsum...

This book contains 15 selected and revised papers presented at a conference in Neresheim, West Germany, in June 1986. Prof. H.W. Sinn writes in his introduction to the book: "The common topic is measurement of welfare, both from efficiency and from equity perspectives. For many economists,...

A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax...