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US-amerikanische Umsatzsteuersystem. Distributive und allokative Folgen

US-amerikanische Umsatzsteuersystem. Distributive und allokative Folgen

          
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About the Book

Der aktuelle Präsident der Vereinigten Staaten Barack Obama hat ein schweres Erbe von seinem Amtsvorgänger George W. Bush angenommen. Die Finanzkrise mit ihren weitreichenden Folgen für die Wirtschaft und Bevölkerung hat das Staatsdefizit auf den Höchststand von über 14 Billionen US-Dollar (USD) anschwellen lassen. Kostentreibende Faktoren waren insbesondere diverse Konjunkturpakete, die anhaltenden Kriegseinsätze und die seit 01.01.2011 in Kraft getretene Gesundheitsreform. Mit dem Beginn des neuen Jahres 2011 möchte Obama nun die Diskussion über eine grundlegende Steuerreform entfachen. Ziel ist eine Vereinfachung der Steuergesetze und Verbreiterung der Bemessungsgrundlagen, wodurch insbesondere Steuerschlupflöchern für Unternehmen begegnet werden sollen. Da dieses Vorhaben eine langjährige Reformphase bedeutet, betont Obama seine Absicht, alle Interessensgemeinschaften in dieses schwierige Vorhaben zu involvieren. Auf Grund der wachsenden Relevanz der Umsatzsteuern im nationalen Steuerwettbewerb wird im Rahmen der vorliegenden Diplomarbeit das USamerikanische Umsatzsteuersystem untersucht. Zu diesem Zweck folgt ein geschichtlicher Überblick über die Entstehung und Ursachen des Umsatzsteuersystems sowie eine kurze Erläuterung des amerikanischen Steuerrechts. Einer Veranschaulichung der Struktur und Funktionsweise des Umsatzsteuersystems folgt eine analytische Auseinandersetzung. Im Rahmen dessen wird das System unter verschiedenen Gesichtspunkten hinsichtlich seiner allokativen und distributiven Folgen untersucht und bewertet. Aus den gewonnen Erkenntnissen folgt im letzten Abschnitt dieser Arbeit eine Vorstellung und Bewertung zweier Reformprojekte, die insbesondere zur Reformierung des Umsatzsteuersystems beitragen sollen. Im Abschluss werden gewonnene Ergebnisse zusammentragen und in den Zusammenhang der vorgestellten Reformprojekte gesetzt.


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Product Details
  • ISBN-13: 9783959348706
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 178 mm
  • ISBN-10: 3959348703
  • Publisher Date: 06 Apr 2016
  • Height: 254 mm
  • No of Pages: 92
  • Series Title: German
  • Weight: 177 gr


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