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6. Analyse der Nebenwirkungen eines progressiven Einkommensteuertarifs

  • 2024
  • OriginalPaper
  • Chapter
Published in:
Author
Mark Heitfeldt
Published in
Zur Begründung eines progressiven Einkommensteuertarifs aus der Perspektive der Gleichmäßigkeit der Besteuerung
Publisher
Springer Fachmedien Wiesbaden

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Zusammenfassung

Ein progressiver Einkommensteuertarif wird im Rahmen dieser Arbeit als Mittel zur Erreichung des Ziels ‚Gleichmäßigkeit der Besteuerung‘ betrachtet. Dazu wurde in den vorhergehenden Kapiteln analysiert, ob ein progressiver Einkommensteuertarif aus der Perspektive des Ziels Gleichmäßigkeit der Besteuerung, konkretisiert durch das Leistungsfähigkeitsprinzip, begründbar ist und somit ein adäquates Mittel zur Zielerreichung darstellt. Eine solche Begründbarkeit wurde auf Grundlage des ergänzten politisch-kulturellen Ansatzes bejaht.

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previous chapter Begründung eines progressiven Einkommensteuertarifs durch einen politisch-kulturellen Ansatz
next chapter Zusammenfassung der Ergebnisse
Title
Analyse der Nebenwirkungen eines progressiven Einkommensteuertarifs
Author
Mark Heitfeldt
Copyright Year
2024
Book
Zur Begründung eines progressiven Einkommensteuertarifs aus der Perspektive der Gleichmäßigkeit der Besteuerung

Print ISBN: 978-3-658-44253-8

Electronic ISBN: 978-3-658-44254-5

Copyright Year: 2024

DOI
https://doi.org/10.1007/978-3-658-44254-5_6
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