Theorie und Politik der Steuerreform in der Demokratie (Record no. 59016)

MARC details
000 -LEADER
fixed length control field 02472naaaa2200373uu 4500
001 - CONTROL NUMBER
control field https://directory.doabooks.org/handle/20.500.12854/27995
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number b14040
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.3726/b14040
Terms of availability doi
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title German
042 ## - AUTHENTICATION CODE
Authentication code dc
072 #7 - SUBJECT CATEGORY CODE
Subject category code JP
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code KCP
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code LNCB
Source bicssc
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Mann, Hugo
Relationship auth
245 10 - TITLE STATEMENT
Title Theorie und Politik der Steuerreform in der Demokratie
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Bern
Name of publisher, distributor, etc. Peter Lang International Academic Publishing Group
Date of publication, distribution, etc. 2018
300 ## - PHYSICAL DESCRIPTION
Extent 1 electronic resource (274 p.)
506 0# - RESTRICTIONS ON ACCESS NOTE
Terms governing access Open Access
Source of term star
Standardized terminology for access restriction Unrestricted online access
520 ## - SUMMARY, ETC.
Summary, etc. Die Vertreter eines konstitutionellen Steuerreformansatzes lehnen die Reformempfehlungen der Theorie der optimalen Besteuerung (OT) mit dem Hinweis auf die mangelhafte Berücksichtigung politisch-ökonomischer Zusammenhänge ab. Sie befürchten, dass die Effizienzregeln der OT in der Hand eines Steuerstaates zur perfekten Ausbeutung der Steuerzahler missbraucht werden könnten. Vor dem Hintergrund konzeptioneller Defizite der modernen, normativen Steuertheorie werden jene Faktoren untersucht, die bei der Durchsetzung rationaler Steuerreformen von ausschlaggebender Bedeutung sind. Die positive Analyse des demokratischen Steuerreformprozesses belegt, dass eine effiziente und gerechte Besteuerung der Zensiten nur durch eine Steuerverfassung gewährleistet werden kann. Der Autor entwickelt u.a. eine Verfassungsregel, die eine norminkonsistente Vergabe von Steuerprivilegien verhindern soll.
540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE
Terms governing use and reproduction Creative Commons
Use and reproduction rights https://creativecommons.org/licenses/by/4.0/legalcode
Source of term cc
-- https://creativecommons.org/licenses/by/4.0/legalcode
546 ## - LANGUAGE NOTE
Language note German
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Politics & government
Source of heading or term bicssc
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Political economy
Source of heading or term bicssc
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Commercial law
Source of heading or term bicssc
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Demokratie
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Mann
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Politik
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Steuerreform
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term Theorie
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/26773/1/1003272.pdf">https://library.oapen.org/bitstream/20.500.12657/26773/1/1003272.pdf</a>
Access status 0
Public note DOAB: download the publication
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/26773/1/1003272.pdf">https://library.oapen.org/bitstream/20.500.12657/26773/1/1003272.pdf</a>
Access status 0
Public note DOAB: download the publication
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://library.oapen.org/bitstream/20.500.12657/26773/1/1003272.pdf">https://library.oapen.org/bitstream/20.500.12657/26773/1/1003272.pdf</a>
Access status 0
Public note DOAB: download the publication
856 40 - ELECTRONIC LOCATION AND ACCESS
Host name www.oapen.org
Uniform Resource Identifier <a href="https://directory.doabooks.org/handle/20.500.12854/27995">https://directory.doabooks.org/handle/20.500.12854/27995</a>
Access status 0
Public note DOAB: description of the publication

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