Rainer Wernsmann

Verhaltenslenkung in einem rationalen Steuersystem

[Influencing Behavior in a Rational System of Taxation.]
2005. XXIII, 525 pages.
Published in German.
  • cloth
  • available
  • 978-3-16-148459-9
Also Available As:
Should tax law also protect the environment, promote good health and reward social behavior? Or should taxes only provide the state with financial resources? Rainer Wernsmann looks into these questions and endeavors to differentiate among the various approaches. He shows that taxes imposed for the purpose of influencing behavior do not necessarily have to be suitable, necessary and appropriate for both purposes (fiscal and influential).

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