Auch in der Theorie sind die Einkommens- und Vermögensbegriffe nicht immer von Erkenntnisprinzipien, sondern von politischen Absichten geprägt. Um dieses Fehlverständnis zu entlarven, bedürfen die Begriffe neuer theoretischer Grundlegung. Diese Zielsetzung verfolgt die vorliegende Studie....

In the light of increasing inequality in contemporary society and a crisis of confidence in the neoliberal policies that have principally informed Western governance in the past 30 years, this article proposes and considers a communitarian approach to taxation. First, broad concepts of community...

The current debate on whether the US tax base should be income or consumption has been waged in terms of the traditional criteria for evaluating tax policy - efficiency, equity and administrability. Proponents of the consumption tax have argued that it is superior to the income tax on all three...