Staatsfinanzierung im Wandel

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The book explores various aspects of taxation and public finance, addressing the challenges and reforms within the tax state. It includes contributions from multiple authors discussing constitutional law and public revenue systems, the relationship between public income and corporate risk, and the significant characteristics of tax systems. The text examines the possibilities and limitations of tax reforms from a constitutional perspective, alongside the political economy of such reforms. Several chapters delve into the quantitative assessment of the shadow economy and its implications, as well as the dynamics of public debt and its effects on financial institutions. The authors analyze the increasing public debt in an open economy and the crowding-out effects of state expenditure influenced by exchange rates and interest rates. Additionally, the book addresses non-tax revenues, contributions in health insurance, and alternative bases for pension insurance contributions. It also discusses the competitive effects of different regulations on depreciation and investment allowances within EU states and the potential for tax incentives to promote investments in developing countries. The interplay between taxation, social equity, and environmental considerations is examined, alongside issues related to international tax evasion and the coordination problems in economic relations between industrialized and developing nations. O