Steuern als Preise - Eine finanzwissenschaftliche Untersuchung mit einer Anwendung auf die EU-Zinsbesteuerung

Two approaches to taxation are confronted: The revenue generation approach and the exchange approach. The former requires a strong government with overall and even international regulatory power. The latter relies on the pressure of interjurisdictional competition adjusting taxes as closely as possible to prices. Hence the idea of taxes as prices which is illustrated with different models of subcentral governments. The exchange approach requires autonomy for subcentral governments and a strong antitrust regulation on governments. Finally, interest taxation is regarded from a historical viewpoint, first as a tax according to the exchange, later according to the revenue generation principle.