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'Robin Hood wider Willen'. Die Frage nach der Rechtfertigbarkeit der Erbschaftssteuer aus einer ethischen und ökonomischen Perspektive: Komplexes Entscheiden (Professional Public Decision Making) Band 4

'Robin Hood wider Willen'. Die Frage nach der Rechtfertigbarkeit der Erbschaftssteuer aus einer ethischen und ökonomischen Perspektive: Komplexes Entscheiden (Professional Public Decision Making) Band 4

          
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About the Book

Studienarbeit aus dem Jahr 2015 im Fachbereich Ethik, Note: 1,0, Universität Bremen (Master Komplexes Entscheiden (Professional Public Decision Making)), Veranstaltung: Normativ-ethische und wirtschaftswissenschaftliche Perspektiven, Sprache: Deutsch, Abstract: Die Frage nach der Rechtfertigbarkeit der Erbschaftssteuer ist seit jeher ein kontrovers diskutierter - und nicht selten höchst emotional und ideologisch vorgeprägter - Gegenstand des gesellschaftlichen Diskurses: Aus dem Lager ihrer Gegner ist immer wieder von einer 'Neidsteuer' die Rede, von einem unangemessenen staatlichen Eingriff in den Vermögenstransfer der Bürger. Aus Sicht ihrer Befürworter ist der Staat mit der Erbschaftssteuererhebung hingegen mit einem angemessenen Instrument ausgestattet, ungerechte Vermögensungleichheiten- und Konzentrationen in den Händen weniger ungebührlich Bevorzugter zu kompensieren. Innerhalb des wissenschaftlichen Diskurses steht die Frage nach der Rechtmäßigkeit und Angemessenheit der Erbschaftssteuer in einem Spannungsfeld zwischen Effizienz- und Gerechtigkeitserwägungen. Eine Argumentation, die ausschließlich die wirtschaftlichen Effekte einer Steuer untersucht, gibt keine Auskunft über deren moralische Vertretbarkeit; eine Debatte, die sich perspektivisch hingegen auf Werte und Normen verengt, lässt unberücksichtigt, unter welchen ökonomischen Rahmenbedingungen die jeweilige Gerechtigkeitsvorstellung zu realisieren sei. Innerhalb dieser Arbeit soll die Frage nach der Rechtfertigbarkeit der Erbschaftssteuer daher innerhalb eines interdisziplinären Bewährungs- und Bewertungsrahmens abgebildet und auf dieser Folie geprüft werden, ob sich die Erbschaftssteuer aus einer ethischen und ökonomischen Perspektive legitimieren lässt.


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Product Details
  • ISBN-13: 9783668025837
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 44
  • Series Title: German
  • Sub Title: Komplexes Entscheiden (Professional Public Decision Making) Band 4
  • Width: 148 mm
  • ISBN-10: 3668025835
  • Publisher Date: 04 Aug 2015
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 68 gr


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'Robin Hood wider Willen'. Die Frage nach der Rechtfertigbarkeit der Erbschaftssteuer aus einer ethischen und ökonomischen Perspektive: Komplexes Entscheiden (Professional Public Decision Making) Band 4
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