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Methodologische Adäquanz von Steuerwirkungstheorien (Instant Digital Access Code Only)
- Edition : 1st, 2018
- Author(s) : Hendrik Sander
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Methodologische Adäquanz von Steuerwirkungstheorien (Instant Digital Access Code Only)
- ISBN: 9783658214517
- SKU: 260384V
- Format: VitalSource eBook/PDF
- Instant Access!
Hendrik Sander nimmt eine erkenntniskritische Analyse neoklassischer Steuerwirkungstheorie vor, entwickelt eine abweichende evolutorische Steuerwirkungstheorie und prüft beide Ansätze anhand übergeordneter wissenschaftstheoretischer Maßstäbe. Erkenntnis- und handlungstheoretisch fundiert kritisiert er das Kapitalwertmodell nach Steuern und seine stochastischen Modifizierungen. Er entwickelt als mögliche Alternative eine evolutorische Steuerwirkungstheorie, die nicht auf neoklassischen Prämissen basiert und die auch solche empirischen Phänomene erklärt, für die die neoklassische Steuerwirkungstheorie keine Erklärung anbietet. Schließlich prüft der Autor beide Ansätze im Vergleich zueinander anhand von Lakatos Methodologie wissenschaftlicher Forschungsprogramme.