Lorenz Jarass
Lorenz Jarass (* 1951 in Deggendorf ) is a professor emeritus for economics who taught at the RheinMain University .
Life
He was a member of the Commission for the Reform of Corporate Taxation (1999–2001) and a member of the scientific advisory board of the Commission for the Reform of Municipal Finance 2002–2003. He also works as an expert for the Finance Committee of the German Bundestag .
Jarass is one of the best known and harshest critics of the German system of corporate taxation , whose tax loopholes are attacked by him, especially for corporations .
From 1970–1975 he studied business administration at the University of Regensburg (degree in business administration ), then from 1975–1976 at Stanford University (degree as Master of Science ). The subsequent dissertation (1976–1980) dealt with the topic “Electricity from Wind: Integration of a Renewable Energy Source” and was rated summa cum laude . This was followed by teaching positions at the University of Regensburg and the University of Applied Sciences in Regensburg , from 1981 to 1986 he was also the managing partner of a consulting firm in Regensburg. Since 1986 he has been Professor of Economics at the RheinMain University of Applied Sciences , where he was also Vice Dean (1988–1991) and Dean (1991–1993).
In the 1994 federal election , he ran as a direct candidate for Bündnis 90 / Die Grünen in the Wiesbaden constituency .
Works
Books (selection)
- Tax measures for sustainable public financing (PDF; 1.1 MB). MV-Verlag, Münster, 2012, ISBN 978-3-86991-466-4 short version (PDF; 535 kB)
- Lorenz Jarass, Gustav M. Obermair: What grid conversion does the energy transition require? taking into account the network development plan 2012 . Verl.-Haus Monsenstein and Vannerdat (MV-Verlag), Münster 2012, ISBN 978-3-86991-641-5 .
- Together with Gustav M. Obermair and Wilfried Voigt: Windenergie. Reliable integration into the energy supply , Berlin Heidelberg 2009, ISBN 978-3-540-85252-0 .
- together with Gustav M. Obermair: increasing dividends, decreasing tax revenue. An analysis of the DAX30 annual reports 1996–2002 taking into account the national accounts. Metropolis-Verlag, Marburg 2005 ISBN 3-89518-450-0
Articles (selection)
- New network structures for the energy transition. Critical supply situations due to the export of coal electricity. , Magazine for renewable energies and energy efficiency. SONNENENERGIE has been the official specialist body of the German Society for Solar Energy e. V. (DGS) , issue 1/2015, pp. 43–45.
- Legal deficits promote oversized power grid expansion , Zeitschrift für Neues Energierecht 2014, Issue 3, pp. 231–233.
- Reform of the EEG: reintroduce priority consumption for renewable energies, abolish feed-in guarantee for coal-fired electricity , magazine for new energy law 2013, issue 6, 572-580.
- New EEG compensation mechanism can endanger the expansion of renewable energies! , Energy industry issues of the day 59, 2009, issue 10, 26-29.
- A Proposal for the Efficient Taxation of All Business Income in the EU , Intereconomics Volume 41 (2006), Number 3, 151-158, doi: 10.1007 / s10272-006-0184-5
Web links
- Literature by and about Lorenz Jarass in the catalog of the German National Library
- Homepage
- Contributions from Jarass in the economic service
- Lorenz Jarass and Gustav M. Obermair: Secrets of corporate taxes , review by Thomas Weinert (Deutschlandfunk), 2004
Individual evidence
- ↑ biography
- ^ Statement on the public hearing ( memento of August 8, 2007 in the Internet Archive ) on March 8, 2006
- ↑ Article (PDF; 34 kB) from Monitor from June 30, 2005
- ↑ CV . Website by Lorenz Jarass. Retrieved October 8, 2014.
| personal data | |
|---|---|
| SURNAME | Jarass, Lorenz |
| BRIEF DESCRIPTION | German economist, professor of economics at the Wiesbaden University of Applied Sciences |
| DATE OF BIRTH | 1951 |
| PLACE OF BIRTH | Deggendorf |