Die gegenwärtige Einkommensbesteuerung wird vielfach mit dem Schlagwort ""Steuerchaos"" charakterisiert. Vor diesem Hintergrund drängt sich die Notwendigkeit einer Neuorientierung auf. In diesem Band werden, ausgehend von den Problemen der Einkommensbesteuerung, konsumorientierte Steuersysteme...

This paper examines how the economic growth in advanced countries is affected by various types of tax revenue. Ten developed countries were chosen based on the Human Development Index, and data from 1995 to 2020 were examined using the feasible generalized least squares method. A total of 260...

Cover -- Title -- Copyright -- Contents -- Subnational Tax Autonomy: Introduction and Summary of Evidence -- 1 Asymmetrical Federalism in Spain: The Challenges of Financing the Autonomous Communities -- 2 Fiscal Autonomy in Scotland -- 3 Asymmetrical Federalism: The Case of Belgium -- 4 The...

Intro -- Contents -- Acknowledgments -- 1 Introduction -- 2 The Rich Get Richer -- 3 Progressive Taxation and Free-Market Prosperity -- 4 How Some People Make Millions in America -- 5 Workers Are Cheated -- 6 Corporate Welfare -- 7 Stealing from Our Common Heritage -- 8 The Social Contract -- 9...

Intro -- Contents -- Series Foreword -- Laudation for Peter A.Diamond -- Preface -- 1 Introduction -- 2 Income Taxation -- 3 Models of Optimal Lifetime Income Taxation with Time-Consistent Preferences -- 4 Models of Optimal Lifetime Income Taxation with Time-Inconsistent Preferences -- 5...

Few people realize that the economic principle of income tax elimination among Republicans can be traced back at least to the Civil War and Reconstruction. The author brings to life the multifaceted debate and traces the anti-tax view back to Alexander Hamilton. This book shows that current...