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Komplexität steuerrechtlicher Normen — Ein spieltheoretischer Erklärungsansatz

Author

Listed:
  • Markus Diller

    (Universität Passau)

  • Markus Grottke

    (Flügge-Programm des Bayerischen Wissenschaftsministeriums geförderten vI verbal Intelligence GmbH)

  • Georg Schneider

    (Universität Paderborn)

Abstract

Zusammenfassung Der Beitrag analysiert Ursachen für steuerliche Komplexität. Um diese zu identifizieren, gehen wir zunächst von Einkommen maximierenden Steuerpflichtigen und einem Einnahmen maximierenden Staat aus, die als Gegenspieler fungieren. Mit einem spieltheoretischen Ansatz identifizieren wir, unter welchen Bedingungen steuerrechtliche Komplexität entsteht und welche gegenläufigen Effekte zur Komplexitätssenkung in Rechnung gestellt werden müssen. Ferner modifizieren wir unsere Annahmen um ein bereits existierendes Niveau an Komplexität, durch Einführung eines allein ein Haushaltsbudget deckenden Staates sowie durch eine Differenzierung zwischen Steuersatzund Bemessungsgrundlageneffekten.

Suggested Citation

  • Markus Diller & Markus Grottke & Georg Schneider, 2013. "Komplexität steuerrechtlicher Normen — Ein spieltheoretischer Erklärungsansatz," Schmalenbach Journal of Business Research, Springer, vol. 65(2), pages 110-135, March.
    • Handle: RePEc:spr:sjobre:v:65:y:2013:i:2:d:10.1007_bf03372876
    DOI: 10.1007/BF03372876
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    References listed on IDEAS

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    More about this item

    Keywords

    H2; K34; M48; P48;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • P48 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Legal Institutions; Property Rights; Natural Resources; Energy; Environment; Regional Studies

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