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Problematik einer negativen Einkommensteuer

Problematik einer negativen Einkommensteuer


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About the Book

Diplomarbeit aus dem Jahr 1980 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,7, Johann Wolfgang Goethe-Universität Frankfurt am Main, Sprache: Deutsch, Abstract: Diese Arbeit befasst sich mit den Wechselwirkungen zwischen dem sozialen Widerstand und der staatlichen Sozialpolitik am Beispiel der Negativen Einkommensteuer. Mein Forschungsansatz ist wirtschaftshistorisch angelegt und bezieht ökonomietheoretische Fragestellungen ein. In einem ersten Schwerpunkt geht es um die Geschichte des Garantierten Mindesteinkommens in England, wo das Speenhamland-System den Markt für die Ware Arbeitskraft schuf und die Transformation zum Kapitalismus einleitete. Der zweite Forschungsschwerpunkt ist die welfare-Explosion in den Vereinigten Staaten der 1960er Jahre, welche parallel zum Vietnamkrieg und den Studentenunruhen zu beobachten war. Die damals eingeführten Steuergutschriften (credit income tax)wurden vorher in sozialen Experimenten auf ihre Arbeitsangebotswirkung getestet. Die Ergebnisse dieser Sozialstudien werden hier systematisiert, geordnet und zusammengeführt. Im letzten Teil der Arbeit befasse ich mich mit der Theorie der Arbeitsangebotswirkung der Negativen Einkommensteuer. Der Text entstand in den frühen 1980er Jahren als Diplomarbeit und beeinflusste die sozialpolitische Diskussion dieser Zeit. Die Grundfrage einer alternativen Sozialpolitik auf Basis eines Grund- bzw. Mindesteinkommens ist weiterhin aktuell.
About the Author: Klaus-Uwe Gerhardt (born 1955) is a German economist, columnist, and author. His scientific work concentrates on labour economics and social policy. He works as economic teacher und scientist. Through several books and articles he contributes to the sociopolitical discourse. Gerhardt was a pioneer in the German debate on Guaranteed minimum income (GMI) in the early 1980s. GMI is a proposed system of social welfare provision that guarantees a basic income for all citizens or families.


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Product Details
  • ISBN-13: 9783640119127
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3640119126
  • Publisher Date: 31 Jul 2008
  • Height: 210 mm
  • No of Pages: 84
  • Series Title: German
  • Weight: 172 gr


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