Verhaltenslenkung in einem rationalen Steuersystem - Rainer Wernsmann - Google Books

http://books.google.de/books?id=QKQtNwVXVsAC&pg=PA26&dq=Bartsteuer+Peter+-Wikipedia&lr=lang_de

English summary: Should tax law also protect the environment, promote good health and reward social behavior? Or should taxes only provide the state with financial resources? Rainer Wernsmann looks into these questions and endeavors to differentiate among…