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Eine ethische und ökonomische Betrachtung der Erbschaftssteuer

Eine ethische und ökonomische Betrachtung der Erbschaftssteuer

          
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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich Ethik, Note: 1.0, Helmut-Schmidt-Universität - Universität der Bundeswehr Hamburg, Veranstaltung: Einführung in die Ethik, Sprache: Deutsch, Abstract: Die Notwendigkeit von Steuern als Einnahmequelle des Staates scheint unumstritten, denn ohne diese könnten die Staatsausgaben nicht gedeckt werden. Gleichzeitig stellen sie jedoch einen Eingriff in das Eigentum der Bürger*innen dar, der gerechtfertigt sein muss, zumal kein Anspruch auf eine konkrete Gegenleistung gegenüber dem Staat besteht. In Deutschland besteht die Erbschaftssteuer seit 1906 und mindestens genauso lange scheinen die gesellschaftlichen Diskurse um die Rechtmäßigkeit dieser Steuer anzuhalten. Dabei fallen Begriffe wie "Neidsteuer", "Doppelbesteuerung", "Reichensteuer" und "Vermögensumverteilung". Inwieweit die vorwiegend emotionalen Äußerungen der Wahrheit entsprechen, wird in dieser Arbeit auf den Grund gegangen. Im Fokus steht dabei die Rechtmäßigkeit der Erbschaftssteuer. Bei der Untersuchung wird sowohl die wirtschaftliche als auch die moralische Vertretbarkeit geprüft. Dabei sollen die ökonomischen und moralischen Aspekte nicht voneinander getrennt betrachtet werden, sondern in einem engen Zusammenhang stehend. Dazu wird zu Beginn ein ethischer Rahmen geschaffen, der dank John Rawls1 eine spezifische Definition für die Gerechtigkeit und Ungerechtigkeit liefert. Daraufhin werden die ökonomischen Grundlagen aufgezeigt, auf dessen die wirtschaftlichen Folgen der Erbschaftssteuer untersucht werden können. Durch die Grundlagen und den ethischen Rahmen ist es dann möglich, einzelne Argumente zu beleuchten, um schließlich zu einer moralischen Wertung zu gelangen.


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Product Details
  • ISBN-13: 9783346562975
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 38
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346562972
  • Publisher Date: 30 Nov 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 63 gr


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