Economics

Rainer Wernsmann

Verhaltenslenkung in einem rationalen Steuersystem

[Influencing Behavior in a Rational System of Taxation.]

2005. XXIII, 525 pages.

Jus Publicum 135

159,00 €
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cloth
ISBN 978-3-16-148459-9
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Published in German.
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).
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 distinguishes between what is desirable from the standpoint of legal policy and what is necessary from the standpoint of constitutional and European law. He begins by looking at the historical and economic principles of influencing behaviour by taxation. Based on this, he establishes constitutional standards for the instrumentalization of tax law for non-fiscal purposes. 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). The author would like to apply the same strict constitutional requirements to special duties »with influential purposes« as those already applied to other special duties.
Authors/Editors

Rainer Wernsmann Geboren 1969; Studium der Rechtswissenschaften; 1999 Promotion (Universität Münster); 2003 Habilitation; seit April 2005 Universitätsprofessor, Professor für Öffentliches Recht und Steuerrecht, Helmut-Schmidt-Universität – Universität der Bundeswehr Hamburg.

Reviews

The following reviews are known:

In: Die Öffentliche Verwaltung — 2006, H.8, S.356 (Dr.Anna Leisner-Egen)
In: Allg.Ministerialbl.d.Bay.Staatsreg. — 2006, H.4, S.152
In: Die Verwaltung — 2007, 595–599 (Christian Waldhoff)