The Resource Steuergerechtigkeit

Steuergerechtigkeit

Label
Steuergerechtigkeit
Title
Steuergerechtigkeit
Creator
Subject
Language
eng
Summary
The author first describes the fundamentals of justice and tax justice. He then addresses the problem of unjust laws, and discusses the various functions that law serves in society, such as the function of maintaining order (Ordnungsfunktion) and the role of judge-made law to do justice. The article also deals with fundamental principles of tax justice and topics such as family taxation, international tax competition, taxation of business entities, and taxation of retirement income
Citation source
In: Steuer und Wirtschaft. - Köln. - (2016), no. 2 ; p. 101-117
http://library.link/vocab/creatorName
Lang, J
Geographic coverage
  • International
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • fiscal sociology
  • legality principle
  • tax reform
  • international tax law
  • corporate income tax
  • tax competition
  • family taxation
  • retirement
  • pension
Label
Steuergerechtigkeit
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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