"In den Industrieländern agierten die sukzessiven Regierungen immer nur wie Feuerwehrleute, die Feuer löschten, und nicht wie Architekten, die neue Gebäude entwarfen. Die Steuernischen, die sie geschaffen haben, sind die emotionale Reaktion auf bestimmte Ereignisse oder ein Versuch soziale Spannungen aufgrund von verbitterten Steuerzahlern abzubauen (und/oder spiegeln ihre Macht wider). Jede rationale globale Führungspolitik muss zwei Imperativen gerecht werden: Einfachheit und Stabilität."
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Original Language: German
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General Theory of Social and Tax Expenditures and Proposals for Recasting the French System of Tax 'Loopholes' Artikel in der „Revue de Droit Fiscal“ Nr. 36 (2016).
https://de.wikiquote.org/wiki/%C3%89ric_Pichet
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Éric Pichet
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