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Körpergröße als Steuernachteil. Tagging als effiziente Verteilung der Steuerlast?

Körpergröße als Steuernachteil. Tagging als effiziente Verteilung der Steuerlast?

          
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About the Book

Bachelorarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Universität zu Köln (Center of Macroeconomic Research (CMR)), Sprache: Deutsch, Abstract: Unter dem Titel "Körpergröße als Steuernachteil - Tagging als effiziente Verteilung der Steuerlast?" möchte ich einen Einblick in die Besteuerung mit Hilfe von Tagging mit dem konkreten Beispiel der Besteuerung von Körpergröße geben. Die Arbeit soll das Thema der Besteuerung unter Zuhilfenahme von Tagging in Grundlagen, aber auch in direkter Anwendung sowohl erklären als auch aufbereiten und einen Einblick in Schwachstellen der generellen Theorie geben. Dazu werde ich zunächst Akerlofs Theorie des Tagging erläutern und eine Besteuerung mit Tagging mit einer Besteuerung ohne Tagging vergleichen und Effizienzgewinne aufzeigen. Danach werde ich den Taggingmerkmal "Körpergröße" als Beispiel des Taggings und als Methode ein Steuerschema zu erstellen nutzen und zum Schluss hin einen Schritt über die eigentliche Fragestellung hinausgehen und über Gründe einer Körpergrößenrente und mögliche politische Einflusspunkte schreiben. Tagging spielt in der heutigen Steuerpolitik eine entscheidende Rolle bei der Vergabe von Steuerfreibeträgen und Zahlung von Renten für körperlich beeinträchtigte Menschen. Das theoretische Grundgerüst dahinter stammt aus dem Jahre 1967 von George Akerlof und wirkt universell anwendbar. Das System des Taggings und die Ökonomie dahinter werde ich in Kapitel 2 erläutern. Diverse Studien zeigen eine Korrelation der Körpergröße mit Einkommen, Macht, sozialem Status und weiteren sozioökonomischen Merkmalen. Hier scheint es einen systematischen Zusammenhang und zudem eine Chancenungleichheit in der Gesellschaft zu geben. Wir sehen systematische Körpergrößenunterschiede zwischen verschiedenen Berufen, zwischen Karrierestufen innerhalb des gleichen Berufes, politischen Ämtern und Gehältern im Allgemeinen. George Mankiw und Matthew Weinzierl haben 2007 ein Pap


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Product Details
  • ISBN-13: 9783668332638
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3668332630
  • Publisher Date: 07 Nov 2016
  • Height: 210 mm
  • No of Pages: 40
  • Series Title: German
  • Weight: 63 gr


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Körpergröße als Steuernachteil. Tagging als effiziente Verteilung der Steuerlast?
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