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Anmerkungen zum Umsatzsteuergesetzbuch, einem Vorschlag zur Umsatzsteuerreform

Author

Listed:
  • Homburg, Stefan
  • Rublack, Carolin
Abstract
Der Beitrag untersucht Paul Kirchhofs Vorschlag einer fundamentalen Mehrwertsteuerreform.

Suggested Citation

  • Homburg, Stefan & Rublack, Carolin, 2010. "Anmerkungen zum Umsatzsteuergesetzbuch, einem Vorschlag zur Umsatzsteuerreform," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 893-912.
    • Handle: RePEc:zbw:espost:93130
    as

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    File URL: https://www.econstor.eu/bitstream/10419/93130/1/Homburg2010Anmerkungen.pdf
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    Citations

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    Cited by:

    1. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, September.
    2. Schock, Matthias Malte, 2019. "Steuerreformvorschläge des Mirrlees Committee und der Stiftung Marktwirtschaft [Tax Reform Proposals of the Mirrlees Committee and the Stiftung Marktwirtschaft]," MPRA Paper 96689, University Library of Munich, Germany.

    More about this item

    Keywords

    VAT; Tax reform;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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