Aufkommens-, Verteilungs- und Investitionswirkungen von Steuerreformen in Deutschland und der Europäischen Union
Tax systems of both Germany and other European countries are often subject to tax reforms. On the one hand, tax systems should be economically efficient, i.e., they should not involve welfare losses or lead to distortions of decisions. On the other hand, tax reforms could only be implemented if budg...
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Format: | Doctoral Thesis |
Language: | deu |
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2014
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Online Access: | http://hdl.handle.net/11858/00-1735-0000-0022-5E16-0 http://nbn-resolving.de/urn:nbn:de:gbv:7-11858/00-1735-0000-0022-5E16-0-1 |