Zusammenfassung
Dieser Beitrag erörtert Grundlagen der Steuerpolitik. Er definiert die Zwecke der Besteuerung, unterscheidet die wichtigsten Steuertypen, diskutiert generelle steuerpolitische Entwicklungen der letzten 50 Jahre und vergleicht die nationalen Steuersysteme von Ländern innerhalb und außerhalb der OECD. Weitere Themen sind die Bestimmungsfaktoren nationaler Steuerpolitik und die Auswirkungen der Besteuerung auf Umverteilung und Wirtschaftswachstum.
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Genschel, P., Lierse, H., Seelkopf, L. (2016). Steuern in der Vergleichenden Politikwissenschaft. In: Lauth, HJ., Kneuer, M., Pickel, G. (eds) Handbuch Vergleichende Politikwissenschaft. Springer Reference Sozialwissenschaften . Springer VS, Wiesbaden. https://doi.org/10.1007/978-3-658-02338-6_52
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