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Offentliche Finanzen

Offentliche Finanzen


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About the Book

English summary: This book on the economics of taxation considers not only the classical topics of tax incidence and tax effects on labor supply, education, savings, investment, risk taking and international transactions. It covers the modern theory of optimal direct and indirect taxation and thereby works out the basic trade-off between efficiency and redistribution. As a novel feature, the text pays particular attention to the effects of taxes in imperfect markets. It thus discusses the effects of taxes on unemployment, innovation and the financing of young firms in the presence of moral hazard and adverse selection, including specific aspects of venture capital financing. While all results are derived formally, the main insights are illustrated graphically. The text appropriately reviews the empirical literature. German description: Christian Keuschnigg vergleicht die Besteuerung in den deutschsprachigen Staaten und untersucht ausfuhrlich die Effizienz- und Verteilungswirkungen sowie die Uberwalzungseffekte der Besteuerung im Marktgleichgewicht. Er diskutiert die Wirkungen der Steuerpolitik auf Arbeitsangebot (diskrete Erwerbsbeteiligung und intensives Arbeitsangebot), Bildung und Qualifikation, Sparen, Investition, Risikobereitschaft und internationale Transaktionen (Guter und Faktorwanderung) sowie Steuerwettbewerb. Die Abwagung der Steuerpolitik zwischen Effizienz und Verteilung wird ausfuhrlich im Rahmen der optimalen Einkommens- und Guterbesteuerung herausgearbeitet. Die Kapitel zur Alterssicherung und Staatsverschuldung verdeutlichen die intergenerativen Konsequenzen der Finanzpolitik. Der Autor legt besonderes Gewicht auf die Steuerwirkungen in unvollkommenen Markten. Er analysiert die Wirkungen der Besteuerung auf Arbeitslosigkeit und Innovation und geht ausfuhrlich auf die Informationsprobleme bei der Finanzierung von Unternehmensgrundungen (Negativauswahl und moralisches Risiko einschliesslich Wagnisfinanzierung) ein. Die grundlegenden Einsichten der formalen Analyse werden durchgehend graphisch illustriert und wichtige Ergebnisse der empirischen Forschung werden besprochen. Im Anhang wird spezielles mathematisches Rustzeug eingefuhrt. Das Lehrbuch erganzt den Text von Giacomo Corneo (2003), Offentliche Finanzen: Ausgabenpolitik, in der Reihe eNeue okonomische Grundrisse'.
About the Author: Christian Keuschnigg, Geboren 1959; Studium in Graz, Innsbruck und Wien; 1987 Promotion; 1995 Habilitation; Inhaber des Lehrstuhls fur Nationalokonomie, insbesondere Finanzwissenschaft, der Universitat St.Gallen, Direktor des Instituts fur Finanzwirtschaft und Finanzrecht (IFF-HSG).


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Product Details
  • ISBN-13: 9783161482830
  • Publisher: Mohr Siebeck
  • Publisher Imprint: Mohr Siebeck
  • Height: 156 mm
  • No of Pages: 494
  • Series Title: Neue Okonomische Grundrisse
  • Weight: 829 gr
  • ISBN-10: 3161482832
  • Publisher Date: 31 Dec 2005
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Einnahmenpolitik
  • Width: 231 mm


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