Comprehensive Tax Base

Comprehensive Tax Base
Begriff aus der modernen steuertheoretischen Diskussion. Möglichst breite Besteuerungsbasis, sowohl bei der  Einkommensbesteuerung (zur Vermeidung allokativer Verzerrungen zwischen den verschiedenen Einkunftsarten) als auch bei der  Ausgabensteuer. Wesentlich vom  Schanz-Haig-Simons-Ansatz bestimmtes Konzept.

Lexikon der Economics. 2013.

Игры ⚽ Нужно сделать НИР?

Schlagen Sie auch in anderen Wörterbüchern nach:

  • Tax — Taxation An aspect of fiscal policy …   Wikipedia

  • tax law — Introduction       body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments.… …   Universalium

  • comprehensive income tax — An income tax for which the tax base consists not only of income but also of capital gains as well as other accretions of wealth, such as legacies. Although this is not a tax currently levied in the UK, tax theorists find it attractive since… …   Big dictionary of business and management

  • Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual …   Wikipedia

  • Carbon tax — Part of a series on Green economics Concepts …   Wikipedia

  • Estate tax in the United States — This article is about Estate tax in the United States. For other countries, see Inheritance tax. Part of a series on Taxation Taxation in the United States …   Wikipedia

  • income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …   Universalium

  • Citizens for Tax Justice — Motto Working for a Fair and Sustainable Tax System Formation 1979 Type Public Policy Think Tank Headquarters …   Wikipedia

  • Goods and Services Tax (Singapore) — Goods and Services Tax (Abbreviation: GST; Chinese: 消费税) was introduced in Singapore on April 1, 1994 at 3%, but later increased to 4% on 1 January 2003 and 5% on 1 January 2004. It was raised again to 7% on 1 July 2007.Singapore’s GST is a broad …   Wikipedia

  • Einkommen — I. Mikroökonomik:Stromgröße im Rahmen der ⇡ Haushaltstheorie, die – bezogen auf einen Zeitabschnitt – einem ⇡ Haushalt als Faktorentlohnung in Form eines Güter oder Geldbetrages für die Bereitstellung von Faktorleistungen bzw. ⇡… …   Lexikon der Economics

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”