Liegen die Einkommensteuer und die Erbschaft- und Schenkungsteuer auf "verschiedenen Ebenen"?
By: von Lenhard Jesse.
Series: Schriften zum Steuerrecht,; Bd. 41
Publisher: Duncker & Humblot
Published: 1992
Place of publication: Berlin
Language: ger
Number of pages: 162
Subjects: Inheritance and transfer tax -- Law and legislation -- Germany.; Gifts -- Taxation -- Law and legislation -- Germany.; Income tax -- Law and legislation -- Germany.
Notes: Includes bibliographical references (p. [153]-162).
Originally presented as the author's thesis (doctoral)--Universität zu Köln, 1990.