Open AccessMöglichkeiten und Grenzen von Steuerpolitik
Author(s) -
Klemens Himpele,
Alexander Recht
Publication year - 2009
Publication title -
prokla
Language(s) - English
Resource type - Journals
eISSN - 2700-0311
pISSN - 0342-8176
DOI - 10.32387/prokla.v39i154.439
Subject(s) - economics , capital income , international taxation , income tax , profit (economics) , income distribution , capital (architecture) , double taxation , labour economics , welfare economics , public economics , tax reform , neoclassical economics , geography , mathematical analysis , mathematics , inequality , archaeology
This article deals with the role and the framework of governmental tax politics in general, It analyses to what extent profit taxation can regnlate social relations and reduce economic disequilibria, After discussing the effects of taxation on the distribution of income between capital and labour in general, the article goes into the details of concrete taxation of income and profits in Germany.