Economic analysis of tax law: current and past research investigated from a German tax perspective
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Halle (Saale)
Inst. für Wirtschaftsrecht
2003
|
| Schriftenreihe: | Beiträge zum transnationalen Wirtschaftsrecht
22 |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 69 S. graph. Darst. |
| ISBN: | 3860107151 |
Internformat
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Datensatz im Suchindex
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| adam_text | ECONOMIC ANALYSIS OF TAX LAW
CURRENT AND PAST RESEARCH INVESTIGATED FROM A
GERMAN TAX PERSPECTIVE *
VON
GERHARD KRAFT & RONALD KRENGEL
INSTITUT FIIR WIRTSCHAFTSRECHT
FORSCHUNGSSTELLE FIIR TRANSNATIONAIES WIRTSCHAFTSRECHT
JURISTISCHE FAKULTAT DER MARTIN-LUTHER-UNIVERSITAT HALLE-WITTENBERG
INHALTSVERZEICHNIS
A. INTRODUCTION 5
I. PREFACE 5
II. ORGANIZATION OF THE STUDY 6
III. THE TARGET OF THE INVESTIGATION 6
B. CONCEPTUAL BASICS - THE CHARACTERISTICS OF THE ECONOMIC ANALYSIS OF
LAW 7
I. THE OBJECTIVES OF THE ECONOMIC ANALYSIS OF LAW 7
II. THE CONNECTION BETWEEN LAW AND ECONOMICS 9
III. THE HISTORY OF THE CONCEPT OF ECONOMIC ANALYSIS OF LAW
:
11
1. THE PIONEERS 11
2. THE FIRST WAVE 11
3. THE SECOND WAVE 12
IV. THE ECONOMIC HUMAN BEHAVIOR MODEL 13
1. FIRST THOUGHTS .,. 13
2. ASSUMPTIONS OF THE MODEL 13
A) SCARCITY OF RESOURCES .V. 13
B) SELF INTEREST 13
C) RATIONAL BEHAVIOR 14
D) METHODOLOGICAL INDIVIDUALISM 14
E) NORMATIVE INDIVIDUALISM 14
3. THREE FUNDAMENTAL CONCEPTS OF ECONOMICS 14
4. COMPARISON TO THE SOCIOLOGICAL HUMAN BEHAVIOR MODEL 15
V. THE ECONOMIC EFFICIENCY 16
1. THE NATURE OF THE EFFICIENCY CONCEPT AND BUILT-IN PROBLEMS 16
2. TWO WIDELY USED CRITERIA 17
A) PARETO-CRITERION 17
B) KALDOR-HICKS CRITERION 17
3. FURTHER DEVELOPMENTS OF EFFICIENCY CRITERIA 18
A) SCITOVSKY DOUBLE TEST 18
B) SAMUELSON CRITERION 18
C) LITTLE CRITERION 19
D) POSNER S THREE PRINCIPLES 19
4. EFFICIENCY WITH RESPECT TO OTHER THEORIES OF JUSTICE 19
C. EXTENT OF IMPLEMENTATION OF THE ECONOMIC ANALYSIS OF LAW INTO THE
CORPORATE
TAX LAW : 20
I. CONCEPT OF CORPORATE TAXATION IN GERMANY 20
1. TAXES ATTACHING TO THE CORPORATE FORM 21
A) TAXES ON PROFITS 21
B) PROPERTY TAXES 21
C) TRANSACTION TAXES 21
2. SEPARATE TAXATION OF LEGAL ENTITIES 22
3. SOCIAL POLICY RULES (REGULATORY NORMS) 22
II. JUSTIFICATION OF THE CORPORATE INCOME TAXATION 23
III. THE IMPACT OF CORPORATE TAXATION IN GENERAL 24
1. EFFECT ON LIQUIDITY, RISK, PROFITABILITY AND DECISIONS 24
2. EFFECT ON INCIDENCE 25
3. EFFECT ON ALLOCATION EFFICIENCY 28
IV. DETERMINATION OF THE CORPORATE TAX BASE AND ITS IMPACTS 31
1. INVESTMENT DISTORTIONS DUE TO LOSS OFFSET CONSTRAINTS 31
2. THE IMPACT OF DEPRECIATION RULES ON ALLOCATION EFFICIENCY 33
V. THE IMPACT OF TAXATION ON CORPORATE FINANCIAL STRUCTURE 36
1. EQUITY POLICY 36
2. DEBT-EQUITY DECISIONS 37
VI. THE IMPACT ON SHARE DISPOSAL VERSUS DIVIDEND DISTRIBUTION 42
1. DISPARITY IN TAX TREATMENT 43
2. WELFARE EFFECTS OF CAPITAL-GAINS TAXATION 45
A) POSTPONEMENT OF DISPOSAL 45
B) STRATEGIES DUE TO CAPITAL-GAINS TAXATION . 46
3. WELFARE EFFECTS OF INTEGRATION OF CORPORATE INTO INDIVIDUAL TAX 46
A) THE RELATION BETWEEN CORPORATE AND INDIVIDUAL TAX 47
B) METHODS OF INTEGRATION 49
VII. SUMMARY 50
D. CRITICAL REFLECTIONS OF THE ECONOMIC ANALYSIS OF LAW 52
I. CRITICISM OF THE ASSUMPTIONS 52
1. RATIONALITY 52
2. COMPETITION PARADIGM 54
3. SELECTION OF ALTERNATIVES 55
II. CRITICISM OF THE EFFICIENCY CONCEPT 55
1. EFFICIENCY AS THE ONLIEST DIMENSION 55
2. EFFICIENCY AS THE HIGHEST VALUE 56
3. EFFICIENCY AS INSUFFICIENT CONDITION .^ 57
4. EFFICIENCY AS STATIC CONTEMPLATION 58
5. EFFICIENCY AS SUBJECTIVE VALUE 58
6. EFFICIENCY REQUIRES NO COMPENSATION 59
III. CRITICISM DUE TO DIFFERENT UNDERSTANDINGS OF THE THEORY 59
1. UNIVERSAL UTILIZATION 59
2. IMPACT OF THE THEORY 60
3. VALUE-FREEDOM 60
4. COMPLICATIONISM 61
5. WRONG UTILIZATION 61
E. CONCLUSION 61
APPENDIX 63
REFERENCES 65
|
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| indexdate | 2024-07-09T19:20:21Z |
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| isbn | 3860107151 |
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| series | Beiträge zum transnationalen Wirtschaftsrecht |
| series2 | Beiträge zum transnationalen Wirtschaftsrecht |
| spelling | Kraft, Gerhard Verfasser aut Economic analysis of tax law current and past research investigated from a German tax perspective von Gerhard Kraft & Ronald Krengel Halle (Saale) Inst. für Wirtschaftsrecht 2003 69 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Beiträge zum transnationalen Wirtschaftsrecht 22 Krengel, Ronald Verfasser aut Beiträge zum transnationalen Wirtschaftsrecht 22 (DE-604)BV017348785 22 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010615479&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Kraft, Gerhard Krengel, Ronald Economic analysis of tax law current and past research investigated from a German tax perspective Beiträge zum transnationalen Wirtschaftsrecht |
| title | Economic analysis of tax law current and past research investigated from a German tax perspective |
| title_auth | Economic analysis of tax law current and past research investigated from a German tax perspective |
| title_exact_search | Economic analysis of tax law current and past research investigated from a German tax perspective |
| title_full | Economic analysis of tax law current and past research investigated from a German tax perspective von Gerhard Kraft & Ronald Krengel |
| title_fullStr | Economic analysis of tax law current and past research investigated from a German tax perspective von Gerhard Kraft & Ronald Krengel |
| title_full_unstemmed | Economic analysis of tax law current and past research investigated from a German tax perspective von Gerhard Kraft & Ronald Krengel |
| title_short | Economic analysis of tax law |
| title_sort | economic analysis of tax law current and past research investigated from a german tax perspective |
| title_sub | current and past research investigated from a German tax perspective |
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