Tax assignment and tax administration in the German model of co-operative federalism:
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | German English |
| Published: |
Frankfurt/Main
Johann-Wolfgang-Goethe-Univ., Fachbereich Wirtschaftswiss.
1996
|
| Series: | Frankfurter volkswirtschaftliche Diskussionsbeiträge
70 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 28 Bl. graph. Darst. |
Staff View
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV011274342 | ||
| 003 | DE-604 | ||
| 005 | 19970429 | ||
| 007 | t | ||
| 008 | 970318s1996 gw d||| |||| 00||| ger d | ||
| 016 | 7 | |a 949726788 |2 DE-101 | |
| 035 | |a (OCoLC)75910024 | ||
| 035 | |a (DE-599)BVBBV011274342 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 1 | |a ger |h eng | |
| 044 | |a gw |c DE | ||
| 049 | |a DE-12 | ||
| 100 | 1 | |a Spahn, Paul Bernd |d 1939- |e Verfasser |0 (DE-588)172380677 |4 aut | |
| 245 | 1 | 0 | |a Tax assignment and tax administration in the German model of co-operative federalism |c by P. Bernd Spahn ; Wolfgang Föttinger ; Imke Steinmetz |
| 264 | 1 | |a Frankfurt/Main |b Johann-Wolfgang-Goethe-Univ., Fachbereich Wirtschaftswiss. |c 1996 | |
| 300 | |a 28 Bl. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Frankfurter volkswirtschaftliche Diskussionsbeiträge |v 70 | |
| 650 | 0 | 7 | |a Föderalismus |0 (DE-588)4017754-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuerverwaltung |0 (DE-588)4183231-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuerverteilung |0 (DE-588)4183229-2 |2 gnd |9 rswk-swf |
| 651 | 7 | |a Deutschland |0 (DE-588)4011882-4 |2 gnd |9 rswk-swf | |
| 689 | 0 | 0 | |a Deutschland |0 (DE-588)4011882-4 |D g |
| 689 | 0 | 1 | |a Steuerverwaltung |0 (DE-588)4183231-0 |D s |
| 689 | 0 | 2 | |a Föderalismus |0 (DE-588)4017754-3 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Deutschland |0 (DE-588)4011882-4 |D g |
| 689 | 1 | 1 | |a Steuerverteilung |0 (DE-588)4183229-2 |D s |
| 689 | 1 | 2 | |a Föderalismus |0 (DE-588)4017754-3 |D s |
| 689 | 1 | |5 DE-604 | |
| 700 | 1 | |a Föttinger, Wolfgang |d 1964- |e Verfasser |0 (DE-588)120361167 |4 aut | |
| 700 | 1 | |a Steinmetz, Imke |e Verfasser |4 aut | |
| 830 | 0 | |a Frankfurter volkswirtschaftliche Diskussionsbeiträge |v 70 |w (DE-604)BV004060045 |9 70 | |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007570727&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-007570727 | |
Record in the Search Index
| _version_ | 1808227696525705216 |
|---|---|
| adam_text |
TABLE
OF
CONTENTS
1.
INTRODUCTION
.
1
2.
HISTORICAL
DEVELOPMENTS
OF
GERMAN
FEDERALISM
.
1
3.
GENERAL
CHARACTERISTICS
OF
GERMAN
FEDERALISM
.
3
3.1
THE
FINANCIAL
CONSTITUTION
.
4
3.2
THE
ROLE
OF
THE
BUNDESRAT
(STATE
HOUSE)
.
6
3.3
CO-OPERATIVE
FEDERALISM
.
7
4.
THE
APPORTIONMENT
OF
TAX
REVENUE
BETWEEN
THE
FEDERATION
AND
THE
STATES
.
9
4.1
TAX
ASSIGNMENT
AND
REVENUE
SHARING
.
9
4.2
THE
APPORTIONMENT
OF
REVENUE
AMONGST
STATES
.
11
4.3
GERMAN
UNITY
AND
ITS
CONSEQUENCES
FOR
FISCAL
FEDERAL
RELATIONS
.
14
4.4
LIMITATIONS
OF
DEFICIT
FINANCING
.
16
5.
TAX
ADMINISTRATION
.
19
5.1
THE
ORGANISATION
OF
FISCAL
ADMINISTRATION
.
19
5.2
CO-ORDINATION
BODIES
WITHIN
THE
FISCAL
ADMINISTRATION
.
21
5.3
THE
PERSONNEI
IN
TAX
ADMINISTRATION
AND
ITS
TRAINING
.
22
5.4
DATA
COLLECTION
AND
DATA
PROCESSING
IN
GERMAN
TAX
ADMINISTRATION
.
23
6.
SUMMARY
AND
CRITICAL
REMARKS
.25 |
| any_adam_object | 1 |
| author | Spahn, Paul Bernd 1939- Föttinger, Wolfgang 1964- Steinmetz, Imke |
| author_GND | (DE-588)172380677 (DE-588)120361167 |
| author_facet | Spahn, Paul Bernd 1939- Föttinger, Wolfgang 1964- Steinmetz, Imke |
| author_role | aut aut aut |
| author_sort | Spahn, Paul Bernd 1939- |
| author_variant | p b s pb pbs w f wf i s is |
| building | Verbundindex |
| bvnumber | BV011274342 |
| ctrlnum | (OCoLC)75910024 (DE-599)BVBBV011274342 |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 cb4500</leader><controlfield tag="001">BV011274342</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">19970429</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">970318s1996 gw d||| |||| 00||| ger d</controlfield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">949726788</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)75910024</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV011274342</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="1" ind2=" "><subfield code="a">ger</subfield><subfield code="h">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">gw</subfield><subfield code="c">DE</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Spahn, Paul Bernd</subfield><subfield code="d">1939-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)172380677</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Tax assignment and tax administration in the German model of co-operative federalism</subfield><subfield code="c">by P. Bernd Spahn ; Wolfgang Föttinger ; Imke Steinmetz</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Frankfurt/Main</subfield><subfield code="b">Johann-Wolfgang-Goethe-Univ., Fachbereich Wirtschaftswiss.</subfield><subfield code="c">1996</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">28 Bl.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Frankfurter volkswirtschaftliche Diskussionsbeiträge</subfield><subfield code="v">70</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Föderalismus</subfield><subfield code="0">(DE-588)4017754-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerverwaltung</subfield><subfield code="0">(DE-588)4183231-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerverteilung</subfield><subfield code="0">(DE-588)4183229-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Deutschland</subfield><subfield code="0">(DE-588)4011882-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Deutschland</subfield><subfield code="0">(DE-588)4011882-4</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Steuerverwaltung</subfield><subfield code="0">(DE-588)4183231-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Föderalismus</subfield><subfield code="0">(DE-588)4017754-3</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Deutschland</subfield><subfield code="0">(DE-588)4011882-4</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Steuerverteilung</subfield><subfield code="0">(DE-588)4183229-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="2"><subfield code="a">Föderalismus</subfield><subfield code="0">(DE-588)4017754-3</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Föttinger, Wolfgang</subfield><subfield code="d">1964-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)120361167</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Steinmetz, Imke</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Frankfurter volkswirtschaftliche Diskussionsbeiträge</subfield><subfield code="v">70</subfield><subfield code="w">(DE-604)BV004060045</subfield><subfield code="9">70</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">DNB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007570727&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-007570727</subfield></datafield></record></collection> |
| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV011274342 |
| illustrated | Illustrated |
| indexdate | 2024-08-24T00:45:10Z |
| institution | BVB |
| language | German English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007570727 |
| oclc_num | 75910024 |
| open_access_boolean | |
| owner | DE-12 |
| owner_facet | DE-12 |
| physical | 28 Bl. graph. Darst. |
| publishDate | 1996 |
| publishDateSearch | 1996 |
| publishDateSort | 1996 |
| publisher | Johann-Wolfgang-Goethe-Univ., Fachbereich Wirtschaftswiss. |
| record_format | marc |
| series | Frankfurter volkswirtschaftliche Diskussionsbeiträge |
| series2 | Frankfurter volkswirtschaftliche Diskussionsbeiträge |
| spelling | Spahn, Paul Bernd 1939- Verfasser (DE-588)172380677 aut Tax assignment and tax administration in the German model of co-operative federalism by P. Bernd Spahn ; Wolfgang Föttinger ; Imke Steinmetz Frankfurt/Main Johann-Wolfgang-Goethe-Univ., Fachbereich Wirtschaftswiss. 1996 28 Bl. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Frankfurter volkswirtschaftliche Diskussionsbeiträge 70 Föderalismus (DE-588)4017754-3 gnd rswk-swf Steuerverwaltung (DE-588)4183231-0 gnd rswk-swf Steuerverteilung (DE-588)4183229-2 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Steuerverwaltung (DE-588)4183231-0 s Föderalismus (DE-588)4017754-3 s DE-604 Steuerverteilung (DE-588)4183229-2 s Föttinger, Wolfgang 1964- Verfasser (DE-588)120361167 aut Steinmetz, Imke Verfasser aut Frankfurter volkswirtschaftliche Diskussionsbeiträge 70 (DE-604)BV004060045 70 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007570727&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Spahn, Paul Bernd 1939- Föttinger, Wolfgang 1964- Steinmetz, Imke Tax assignment and tax administration in the German model of co-operative federalism Frankfurter volkswirtschaftliche Diskussionsbeiträge Föderalismus (DE-588)4017754-3 gnd Steuerverwaltung (DE-588)4183231-0 gnd Steuerverteilung (DE-588)4183229-2 gnd |
| subject_GND | (DE-588)4017754-3 (DE-588)4183231-0 (DE-588)4183229-2 (DE-588)4011882-4 |
| title | Tax assignment and tax administration in the German model of co-operative federalism |
| title_auth | Tax assignment and tax administration in the German model of co-operative federalism |
| title_exact_search | Tax assignment and tax administration in the German model of co-operative federalism |
| title_full | Tax assignment and tax administration in the German model of co-operative federalism by P. Bernd Spahn ; Wolfgang Föttinger ; Imke Steinmetz |
| title_fullStr | Tax assignment and tax administration in the German model of co-operative federalism by P. Bernd Spahn ; Wolfgang Föttinger ; Imke Steinmetz |
| title_full_unstemmed | Tax assignment and tax administration in the German model of co-operative federalism by P. Bernd Spahn ; Wolfgang Föttinger ; Imke Steinmetz |
| title_short | Tax assignment and tax administration in the German model of co-operative federalism |
| title_sort | tax assignment and tax administration in the german model of co operative federalism |
| topic | Föderalismus (DE-588)4017754-3 gnd Steuerverwaltung (DE-588)4183231-0 gnd Steuerverteilung (DE-588)4183229-2 gnd |
| topic_facet | Föderalismus Steuerverwaltung Steuerverteilung Deutschland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007570727&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV004060045 |
| work_keys_str_mv | AT spahnpaulbernd taxassignmentandtaxadministrationinthegermanmodelofcooperativefederalism AT fottingerwolfgang taxassignmentandtaxadministrationinthegermanmodelofcooperativefederalism AT steinmetzimke taxassignmentandtaxadministrationinthegermanmodelofcooperativefederalism |