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Ubergangsgerechtigkeit Beim Abbau Von Steuervergunstigungen Und Subventionen: Untersuchung Eines Finanzwissenschaftlichen Und Staatsrechtlichen Problems

Ubergangsgerechtigkeit Beim Abbau Von Steuervergunstigungen Und Subventionen: Untersuchung Eines Finanzwissenschaftlichen Und Staatsrechtlichen Problems (Paperback)

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Politische Plane zur Rucknahme von Steuervergunstigungen oder Subventionen sind haufig mit der Forderung nach Vertrauensschutz fur Altinvestoren verbunden. Dieses Problem der Ubergangsgerechtigkeit ist Gegenstand dieses Buchs. Ausgangspunkt ist die finanzwissenschaftliche Diskussion um Steuerreformprobleme und die Rechtsprechung des Bundesverfassungsgerichts zum verfassungsrechtlichen Vertrauensschutz. Hierauf aufbauend wird analysiert, wie sich Ubergangsgerechtigkeit implementieren lasst und welche distributiven und allokativen Effekte zu erwarten waren. Neben einer Simulation der Verteilungswirkungen von Ubergangsregelungen im Rahmen eines allgemeinen Gleichgewichtsmodells findet sich eine ausfuhrliche Anwendung der Risiko-Nutzen-Theorie und des Public-Choice-Ansatzes

BusinessEconomicsLawLaws of Specific jurisdictionsEnvironment, transport & planning law Publisher: Physica-Verlag GmbH & Co Publication Date: 23/06/1997 ISBN-13: 9783790810134  Details: Type: Paperback Format: Books
Availability: To Order. Estimated despatch in 1-3 weeks.  

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