Heidelberg Congress on Taxing Consumption: Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989
A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax syste...
Gespeichert in:
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Berlin, Heidelberg
Springer Berlin Heidelberg
1990
|
| Ausgabe: | 1st ed. 1990 |
| Schlagworte: | |
| Online-Zugang: | BTU01 URL des Erstveröffentlichers |
| Zusammenfassung: | A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax system is gaining increasing importance, especially with respect to economic efficiency. An ideal concept for reforming direct taxes would be the requirement of aligning tax bases directly to consumed income, that is, to exempt saved and invested income from taxation. The present volume contains papers dealing with the pros and cons of such a consumption-based tax system and of taxing lifetime consumption. Papers presented in this volume come from leading international scientists who discuss the tax reform under theoretical, political, legal and administrative aspects |
| Beschreibung: | 1 Online-Ressource (XVII, 541 p) |
| ISBN: | 9783642757914 |
| DOI: | 10.1007/978-3-642-75791-4 |
Internformat
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| author2 | Rose, Manfred |
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| dewey-full | 330 |
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| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| discipline_str_mv | Rechtswissenschaft Wirtschaftswissenschaften |
| doi_str_mv | 10.1007/978-3-642-75791-4 |
| edition | 1st ed. 1990 |
| format | Electronic eBook |
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| geographic_facet | Deutschland Westliche Länder |
| id | DE-604.BV046874330 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T15:15:41Z |
| indexdate | 2024-07-10T08:56:13Z |
| institution | BVB |
| isbn | 9783642757914 |
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| spelling | Heidelberg Congress on Taxing Consumption Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989 edited by Manfred Rose 1st ed. 1990 Berlin, Heidelberg Springer Berlin Heidelberg 1990 1 Online-Ressource (XVII, 541 p) txt rdacontent c rdamedia cr rdacarrier A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax system is gaining increasing importance, especially with respect to economic efficiency. An ideal concept for reforming direct taxes would be the requirement of aligning tax bases directly to consumed income, that is, to exempt saved and invested income from taxation. The present volume contains papers dealing with the pros and cons of such a consumption-based tax system and of taxing lifetime consumption. Papers presented in this volume come from leading international scientists who discuss the tax reform under theoretical, political, legal and administrative aspects Economics, general Accounting/Auditing Economics Management science Accounting Bookkeeping Verbrauchsteuer (DE-588)4135545-3 gnd rswk-swf Steuersystem (DE-588)4183215-2 gnd rswk-swf Steuerreform (DE-588)4057455-6 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Deutschland Westliche Länder (DE-588)4243718-0 gnd rswk-swf (DE-588)1071861417 Konferenzschrift 1989 Heidelberg gnd-content (DE-588)1071861417 Konferenzschrift 28.06.1989-30.06.1989 Heidelberg gnd-content Verbrauchsteuer (DE-588)4135545-3 s Einkommensteuer (DE-588)4013895-1 s DE-604 Deutschland Westliche Länder (DE-588)4243718-0 g Steuerreform (DE-588)4057455-6 s Steuersystem (DE-588)4183215-2 s Rose, Manfred edt Erscheint auch als Druck-Ausgabe 9783642757938 Erscheint auch als Druck-Ausgabe 9783540527282 Erscheint auch als Druck-Ausgabe 9783642757921 https://doi.org/10.1007/978-3-642-75791-4 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Heidelberg Congress on Taxing Consumption Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989 Economics, general Accounting/Auditing Economics Management science Accounting Bookkeeping Verbrauchsteuer (DE-588)4135545-3 gnd Steuersystem (DE-588)4183215-2 gnd Steuerreform (DE-588)4057455-6 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| subject_GND | (DE-588)4135545-3 (DE-588)4183215-2 (DE-588)4057455-6 (DE-588)4013895-1 (DE-588)4243718-0 (DE-588)1071861417 |
| title | Heidelberg Congress on Taxing Consumption Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989 |
| title_auth | Heidelberg Congress on Taxing Consumption Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989 |
| title_exact_search | Heidelberg Congress on Taxing Consumption Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989 |
| title_exact_search_txtP | Heidelberg Congress on Taxing Consumption Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989 |
| title_full | Heidelberg Congress on Taxing Consumption Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989 edited by Manfred Rose |
| title_fullStr | Heidelberg Congress on Taxing Consumption Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989 edited by Manfred Rose |
| title_full_unstemmed | Heidelberg Congress on Taxing Consumption Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989 edited by Manfred Rose |
| title_short | Heidelberg Congress on Taxing Consumption |
| title_sort | heidelberg congress on taxing consumption proceedings of the international congress on taxing consumption held at heidelberg june 28 30 1989 |
| title_sub | Proceedings of the International Congress on Taxing Consumption, Held at Heidelberg, June 28–30, 1989 |
| topic | Economics, general Accounting/Auditing Economics Management science Accounting Bookkeeping Verbrauchsteuer (DE-588)4135545-3 gnd Steuersystem (DE-588)4183215-2 gnd Steuerreform (DE-588)4057455-6 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| topic_facet | Economics, general Accounting/Auditing Economics Management science Accounting Bookkeeping Verbrauchsteuer Steuersystem Steuerreform Einkommensteuer Deutschland Westliche Länder Konferenzschrift 1989 Heidelberg Konferenzschrift 28.06.1989-30.06.1989 Heidelberg |
| url | https://doi.org/10.1007/978-3-642-75791-4 |
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