Festschriflfur Hermann Otto Solms

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Festschriflfur Hermann Otto Solms Perspektiven eines modernen Steuerrechts Festschriflfur Hermann Otto Solms Herausgeber Paul Kirchhof Otto Graf Lambsdorff Andreas Pinkwart ERICH SCHMIDT VERLAG Inhaltsverzeichnis V Vorwort IX Autorenverzeichnis A. Steuerreformvorschläge I. Grundlegende Überlegungen i Die Grundidee der Steuerreform: Freiheit Paul Kirchhof 15 Nicht nur um des Reimes willen: The flauer the better Hans D. Barbier 19 Die Fiat Tax Revolution in Europa und Deutschland Rainer Brüderle 27 Die Schedule - de lege lata und de lege ferenda Rolf Eckhoff 35 Steuerwettbewerb in Deutschland Johanna Hey 45 Die direkten Steuern veredeln das Gemeinwesen, die indirekten ziehen es in das Gemeine hinab - Einige Anmerkungen Karl-Heinrich Hansmeyer 53 Das Steuerrecht zwischen Gesetzgebung, Verwaltung und Rechtsprechung Wolfgang Spindler XVI II. Einkommensteuerreform S 63 Vereinfachungspotentiale im deutschen Steuerrecht unter besonderer •j=j Berücksichtigung des Verfahrens in der Einkommensteuer S Friedrich Merz Ja 77 Steuervereinfachung im Berliner Entwurf eines neuen EStG der FDP " Herrmann Rind 83 Die Gewinnermittlung nach f 18 des Berliner Entwurfs der FDP einer neuen Einkommensteuer Joachim Schulze-Osterloh 89 Gerechtigkeit und Einfachheit eines neuen Einkommensteuergesetzes Joachim Lang 97 Steuerliche Berücksichtigung von Bildungskosten bei einer Reform der Einkommensteuer Hartmut Söhn III. Unternehmensteuerreform 107 Es kommt auf die Unternehmensbesteuerung an! Wolfgang Wiegard 115 Die einheitliche Unternehmensteuer - Ein Reformkonzept zur Erlangung internationaler Wettbewerbsfähigkeit Norbert Herzig 123 Stufentarif bei der Körperschaftsteuer? Peter Bareis 133 Abschaffung der Gewerbesteuer: Was kann Ersatz sein? Rolf Peffekoven 141 Gemeindefinanzreform als Schlüssel für ein modernes Unternehmens- steuerrecht Andreas Pinkwart 153 Kritische Anmerkungen zur Rechtsprechung des Europäischen Gerichtshofs im Bereich der Unternehmensbesteuerung Kurt Faltlhauser 167 Reformbedarf bei der körperschaftsteuerlichen Organschaft Gerrit Frotscher 173 Die Wegzugsbesteuerung als Problem der Steuerreform Franz Wassermeyer 183 Grenzüberschreitender Verlustausgleich - Erweiterung der körperschaft- XVII steuerlichen Organschaft oder Wiederbelebung und Ausdehnung des | 2a Abs. 3 EStG a.F.? S Dietmar Wellisch 1Ü IV. Weitere Steuerreformvorschläge und steuerliche Spezialfragen 195 Plädoyer für ein liberales Stiftungsrecht Rainer Funke 205 Zufall der Geburt: Über Erbrecht und Erbschaftsteuer Rainer Hank 213 Überlegungen zu einer Reform der Erbschaftsteuer Georg Crezelius 223 Reformbedarf bei der Besteuerung öffentlicher Unternehmen Rainer Hüttemann 233 Reformerfordernisse im Umwandlungssteuerrecht Fritz Esterer B. Die Steuerreformpolitik I. Grundlegende Überlegungen 241 Einfachheit als ethisches Prinzip - Gedanken zur Zukunft des deutschen Steuersystems Karl-Heinz Paque 249 Woher kommt die Kompliziertheit unseres Steuerrechts? Jörg-Otto Spiller 253 Steuerpolitik der Bundesregierung - Bilanz und Ausblick Hans Eichel 263 Steuerreform in Deutschland - Anmerkungen zum verfassungsrechtlichen Rahmen Wolfgang Schön 273 Internationale Rahmenbedingungen für ein modernes Ertragsteuerrecht Michael Meister 281 Europäische Verfassung und Grundrechtecharta nach dem ablehnenden Votum der Franzosen und Niederländer Klaus Stern XVIII II. Politischer Prozess der Steuerreformpolitik S 293 Steuersysteme auf dem Prüfstand - Anmerkungen zum Wandel a steuerpolitischer Konzepte | Michael Glos J; 301 Elemente einer nachhaltigen Reform des Steuersystems " Thilo Sarrazin 309 Der Nährboden großer Steuerreformen Heike Göbel/Manfred Schäfers 319 Das Chaos in der Steuerpolitik - Wie der deutsche Abgabenstaat auch beim Standortfaktor Rechtssicherheit ins Hintertreffen gerät Frank Thewes 325 Wie eine Steuerreform öffentliche Akzeptanz findet Marc Beise 331 Wie viel gehört dem Kaiser? Gernot Mittler 339 Die Europäische Wirtschafts- und Währungsunion - Von ihren Anfängen bis zur Aufweichung des Stabilitäts- und Wachstumspakts Carl-Ludwig Thiele C. Der Steuerreformpolitiker 347 Politik als Kunst des Unmöglichen? - Aus Visionen eine liberale Bürgergesellschaft schmieden Otto Graf Lambsdorff 355 Die Steuerreformdiskussion mit Hermann Otto Solms von 1989 bis 1998 Theo Waigel 361 Steuerpolitik als Ordnungspolitik - Aus steuerpolitischen Reden von Hermann Otto Solms im Deutschen Bundestag Bernd Beichelt 371 Von Einem der auszog, den Steuerstaat das Sparen zu lehren - Ein modernes Märchen mit offenem Ausgang Friedrich Thelen 375 Auswahlbibliographie Hermann Otto Solms.
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