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[null,"1.","Record Nr.",null,"UNINA9910888063803321"]
[null,null,"Autore",null,"Herkner Heinrich"]
[null,null,"Titolo",null,"Englische und preußische Steuerveranlagung. : Ein Vergleich des englischen mit dem preußischen System der Einkommensbesteuerung (Quellenprinzip contra Empfängerprinzip). Neue Beiträge zur Neuordnung der dt. Finanzwirtschaft II. Hrsg. v. H. Herkner. (Schriften des Vereins für Sozialpolitik 157-II)"]
[null,null,"Pubbl/distr/stampa",null,"Berlin : , : Duncker & Humblot, , 2022"]
[{"$nulls":4},"©1919"]
[null,null,"ISBN",null,"9783428574803"]
[{"$nulls":4},"342857480X"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (71 pages)"]
[null,null,"Collana",null,"Duncker & Humblot reprints"]
[null,null,"Soggetti",null,"Income tax"]
[{"$nulls":4},"Taxation"]
[null,null,"Lingua di pubblicazione",null,"Tedesco"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"Inhalt -- Einleitung -- I. Das englische System und seine Bewertung durch die deutsche Wissenschaft -- II. Vorurteile betreffs der Income tax -- III. Einwände wider das Quellenprinzip --   1. Die „Weitläufigkeiten\" --   2. Schwierigkeiten der Durchführung des Postulates der Differentiation und der Graduation -- IV. Die finanz- und sozialpolitische Überlegenheit des Quellenprinzips -- V. Das Quellenprinzip und das Einkommen aus Kapitalvermögen --   1. Mangelhafte Einsteuerung dieses Einkommens bei Empfängerprinzip; Umfang der Defraude --   2. Gewaltige Zunahme dieses Einkommens zufolge des Krieges --   3. Gefahr der Steuerflucht ins Ausland -- VI. Das Quellenprinzip und das sonstige Einkommen --   1. Unternehmergewinn --   2. Bodenrente --   3. Arbeitsentgelt -- Schlußwort"]
[null,null,null,"Sommario/riassunto","This book by Heinrich Dietzel, published in 1919, presents a comparative analysis of the English and Prussian taxation systems. It examines the perceived advantages and disadvantages of each system, focusing on income tax structures, fiscal policies, and their socio-economic impacts. The author discusses the need for tax reforms in Germany, particularly in light of the financial demands brought about by the war. Dietzel explores issues such as tax evasion, the "]
[{"$nulls":4},"effectiveness of tax enforcement, and the economic implications of these systems. The intended audience includes economists, policymakers, and scholars interested in fiscal policy and taxation systems."]