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Einführung in die Finanzwissenschaft
1963
by
Kerschagl
Public Finance
Richard Kerschagl
Economic Integration
Methodology
Welfare State
Federalism
Taxation
Feudalism
French Revolution
Mercantilism
Physiocracy
Anne-Robert-Jacques Turgot
Inflation
Property Rights
Separation of Powers
Sovereignty
Fiscal Policy
Joseph Schumpeter
Karl Marx
Otto Bauer
Progressive Taxation
Social Policy
Deficit Spending
Lorenz von Stein
Adam Smith
Hans Mayer
Capital Accumulation
David Ricardo
Eugen von Bohm-Bawerk
Socialism
Liquidity
Valuation
Inheritance
Land Reform
Guilds
Capital Flight
Marxism
Nationalization
Investment
Cartels
Federal Reserve
Planned Economy
European Union
Customs Union
Tax Reform
Economic Recovery
Totalitarianism
Economic History
Table of Contents · 53 segments
1
Title Page and Publication Information
theoretical
2
Preface
theoretical
3
Table of Contents
theoretical
4
Introduction: The Evolution of the Tax State
theoretical
5
Section 1: The History of Taxes
theoretical
6
The Development of Modern Taxation (19th and 20th Century)
theoretical
7
Section 2: State and Taxes - Sovereignty and Legal Principles
theoretical
8
Centralism and Federalism in Public Finance
chapter
9
Fiscal and Socio-Political Purposes of Taxation
chapter
10
Taxation and the State Budget
chapter
11
Adam Smith's Four Canons of Taxation and Tax Justice
chapter
12
The Principle of Tax Universality (Steuerallgemeinheit)
chapter
13
Tax Economy (Steuerökonomie)
chapter
14
Taxpayer Behavior and Tax Shifting (Steuerüberwälzung)
chapter
15
Problems of Modern Fiscal and Tax Policy
chapter
16
Classification of Tax Types: Fixed, Percentage, and Contingent Taxes
theoretical
17
The Critique of Direct and Indirect Taxation
theoretical
18
Personal vs. Real Taxes and the Nature of Fees
theoretical
19
Income Taxation: Theory, Implementation, and Systems
theoretical
20
Property and Wealth Taxation: Capital Substance and Value Increases
theoretical
21
Inheritance and Gift Taxation: International Comparisons
theoretical
22
Taxation of Business and Professional Earnings (Erwerbsbesteuerung)
chapter
23
Taxation of Capital Income and Rents (Rentenbesteuerung)
chapter
24
Real Estate and Property Taxation (Realbesteuerung)
chapter
25
Consumption Taxes, Customs, and Expenditure Taxes
chapter
26
Turnover and Value Added Taxation (Umsatzbesteuerung)
chapter
27
State Monopolies and Public Enterprises
chapter
28
State Loans: Theories and Economic Implications
chapter
29
Legal Foundations and International Aspects of State Debt
chapter
30
Types of Loans, Issuance Mechanisms, and Conversion
chapter
31
The Financial Constitution and Tax System of the USA
chapter
32
The Financial Constitution and Tax System of the Soviet Union
chapter
33
The Italian Financial Constitution and Tax System
chapter
34
Italian Income Taxation: Analytical and Synthetic Taxes
chapter
35
Synthetic Surtax, Corporate Tax, and Wealth Levies in Italy
chapter
36
Inheritance, Transfer, and Indirect Taxes in Italy
chapter
37
The Italian Turnover Tax (IGE) and Special Excise Duties
chapter
38
Finanzverfassung und Steuersystem Frankreichs
chapter
39
Finanzverfassung und Steuersystem der Bundesrepublik Deutschland
chapter
40
Finanzverfassung und Steuersystem der Sowjetischen Besatzungszone Deutschlands
chapter
41
Finanzverfassung und Steuersysteme der Beneluxstaaten
chapter
42
Finanzverfassung und Steuersystem Englands
chapter
43
Finanzverfassung und Steuersystem der Schweiz
chapter
44
Financial Constitution and Tax System of Portugal
chapter
45
Financial Constitution and Tax System of Austria: General Principles and Revenue Sharing
chapter
46
Austrian Financial Equalization: Calculation Keys and Legal Procedures
chapter
47
Austrian Tax Tables: Own Revenues and Shared Taxes
theoretical
48
Historical Evolution of the Austrian Financial Constitution (1938–1945)
chapter
49
Austrian Federal Taxes: Corporate, Wealth, and Specific Duties
chapter
50
Shared Taxes in Austria: Income, Wage, and Turnover Taxes
chapter
51
Provincial and Municipal Taxes in Austria: Trade and Property Taxes
chapter
52
Subject Index (A-Z)
theoretical
53
Bibliography
bibliography