BUNDESSTEUERGESETZBUCH KIRCHHOF PDF

Handbuch Staat pp Cite as. Steuerstaatlichkeit ist darum Ausdruck eines koordinierten Wirtschaftswachstumsstaates im Kapitalismus mit strenger Eigentumsgarantie. Unable to display preview. Download preview PDF. Skip to main content.

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Springer Professional. Back to the search result list. Table of Contents. Hint Swipe to navigate through the chapters of this book Close hint. Abstract The most general argument of this essay is that human fallibility necessitates limited government and economic freedom. This argument derives from the insights of the philosopher Karl Popper as well as the Austrian economists Ludwig von Mises and Friedrich August on Hayek.

Where limited government and economic freedom prevail, economic growth contributes to rising prosperity. Unfortunately, the German government persistently expands the scope of government, in order to safe the global climate, in order to rescue the Euro, and in order to help refugees from countries who suffer from civil war or repressive government.

Considerations of effectiveness and cost are usually neglected. It remains dubious whether German policies benefit the climate, whether German support for Greece and other Mediterranean countries is as beneficial for them as leaving the Euro-zone might be, whether the German open door policy for refugees is more effective in aiding poor people or in undermining the institutional stability of Germany. Here, it is argued that the ultimate effect of these policies has to be the decline of Germany.

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Springer Professional "Wirtschaft" Online-Abonnement. Of course, there are dissenting views, for example, Lindert By contrast, the effects of development aid remain questionable Deaton , p. It is still debated how the global distribution of income changed in recent decades. Among those analyses which rely on purchase power corrected data and at least three decades before , six report some decrease but only three some increase in inequality.

Empirical research does not support the idea that the poor get poorer, whereas the rich get richer. Instead there are some cues to an egalitarian trend in the global distribution of income, because cross-national differences in average incomes decrease—if nations are weighted by population—even while income inequality within nations increases.

Moreover, there is some trend toward the eradication of mass poverty. Pointing to differences in French and German views about monetary and fiscal policies in no way implies that these views are permanent. There have been periods in history when the French views were more liberal and German views were more statist than they currently are. According to Blinder , p. Of course, the government debt crisis has also been affected by the previous financial crisis Reinhart and Rogoff For the United States, Lazear estimates that decreasing government revenue and increasing expenditure during the crisis contributed about equally to the growth of debt.

Remember the first floor is the national welfare state and the second floor is redistribution within the Eurozone. Chain migration and the establishment of ghettoes are related problems.

For immigrants the costs of adjustment and adaptation are lowered by chain migration and ghettoes. So is the speed of integration. Large diasporas increase migration flows and reduce language skills, educational level, and integration Beine et al. Where relatives, acquaintances, and neighbors from Anatolia or Kurdistan live in the same part of the city where one ends up, there is little need to learn German.

If Turks had immigrants from China or Brazil as neighbors, i. So, from the point of view of host societies, chain migration into diasporas is highly undesirable.

Becker and Posner , pp. One of them suggested selling immigration rights and the other one intelligence testing. Sinn , pp. That is why I chose to represent the highest of these lower bound estimates as a reasonable expectation.

In measuring cognitive or human capital, one should rely on test data instead of information about the duration of schooling. One needs output measures instead of input measures. It is less important whether one applies intelligence tests or tests about mathematical reasoning or natural science knowledge.

If one uses IQ measures, this does not necessitate taking any view in the debate about nature and nurture or inheritance and environment. In our context the effects of human capabilities matter, not the debate about the causes of these capabilities. Already in a previous book, Collier , p. According to the Economist , p. Identification of immigrants with the new home country is important because it affects the inclination to make illegal claims on the welfare state.

According to Heinemann , patriotism makes such claims less likely. Unfortunately, it is hardly conceivable that immigrants arrive as patriots of the destination country. The generosity of state benefits for refugees makes claiming asylum in Germany much more attractive than claiming it elsewhere.

Most of the authors underline the importance of economic freedom and safe property rights. In my view, these differences should not be exaggerated and may be reconciled under the label of economic freedom.

Of course, there are some radically different interpretations of global economic history and the rise of capitalism Hobson ; Pomeranz Why nations fail. The origins of power, prosperity, and poverty. New York: Crown Business. Acemoglu, D. Kritik der reinen Erkenntnislehre. Albert, H. Uncertainty, evolution, and economic theory. Journal of Political Economy, 58 3 , — CrossRef Alchian, A.

The future of Europe. Alesina, A. What do we know about global inequality? Journal of Economic Literature, 46 1 , 57— CrossRef Anand, S. Berlin: Bundesregierung. Uncommon sense. CrossRef Becker, G. The quantity and quality of life and the evolution of world inequality. American Economic Review, 91, — American Economic Review, 91 , — Journal of Development Economics, 95 1 , 30— CrossRef Beine, M. Government size and growth: Accounting for economic freedom and globalization.

Public Choice, 1—2 , — CrossRef Bergh, A. Growth of government, economic growth and individual freedom. Bernholz, P. Monetary regimes and inflation. History, economic and political relationships. Cheltenham: Edward Elgar. Devaluing to prosperity.

Misaligned currencies and their growth consequences. Bhalla, S. Die alternde Republik und das Versagen der Politik. Berlin: Lit. Birg, H. Baden-Baden: Nomos. CrossRef Blankart, C. Explaining growth: A contest between models. Journal of Economic Growth, 7 1 , 41— CrossRef Bleaney, M.

After the music stopped. The financial crisis, the response, and the work ahead. New York: Penguin. Blinder, A. Affluent Americans gain, poor Americans lose. Atlantic Monthly, 5 , 72—

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Zum Bundessteuergesetzbuch (Nach Prof. Paul Kirchhof)

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