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Für eine pragmatische Politik der Steuervereinfachung: Ein Darmstädter Entwurf

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  • Bizer, Kilian
  • Lyding, Jürgen

Abstract

Steuervereinfachungen sind en vogue. Die bisherigen großen Würfe wie der „Karlsruher Entwurf“ oder der „Heidelberger Entwurf“ zur Einkommen- bzw. Einfachsteuer dürften indes geringe Chancen auf politische Umsetzung haben. Kilian Bizer und Jürgen Lyding stellen den „Darmstädter Entwurf“ für eine pragmatische Politik der Steuervereinfachung vor.

Suggested Citation

  • Bizer, Kilian & Lyding, Jürgen, 2002. "Für eine pragmatische Politik der Steuervereinfachung: Ein Darmstädter Entwurf," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 82(8), pages 471-477.
    • Handle: RePEc:zbw:wirtdi:41203
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    Cited by:

    1. Grottke Markus & Kittl Maximilian, 2013. "Komplexität im Steuerrecht – Zentrale politökonomische Theorien im Lichte einer empirischen Ursachenforschung mit Hilfe von Process Tracing / Tax complexity in emergence – pivotal political-economic t," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 64(1), pages 163-194, January.

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