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Einleitung

In: Steuergerechtigkeit

Author

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  • Reiner Sahm

    (Steuerberater)

Abstract

Zusammenfassung Bereits im Jahre 1808 veröffentlichte der Heidelberger Professor Heinrich Eschenmayer sein damals Aufsehen erregendes Werk „Vorschlag zu einem einfachen Steuer-Systeme“, mit dem er die „Finanz-Regierung“ auf die Willkür und Zufälligkeit des Steuersystems seiner Zeit aufmerksam machen wollte. Und zweihundert Jahre später, im Jahr 2010, ist es wieder ein Professor aus Heidelberg, der ehemalige Verfassungsrichter Paul Kirchhof, der beklagt: „Ich kann ein Recht nicht als gerecht verstehen, wenn ich das Recht nicht verstehe.“

Suggested Citation

  • Reiner Sahm, 2023. "Einleitung," Springer Books, in: Steuergerechtigkeit, chapter 1, pages 1-7, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-41326-2_1
    DOI: 10.1007/978-3-658-41326-2_1
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