Tax and economy
| Tax and economy | |
|---|---|
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| description | Tax journal |
| publishing company | Publishing house Dr. Otto Schmidt |
| Headquarters | Cologne |
| First edition | 1922 |
| founder | Heinrich Reinach |
| Frequency of publication | 4 times a year |
| editor | Johanna Hey , Christoph Spengel (executive) |
| Web link | Tax and economy |
| ISSN (print) | 0341-2954 |
Steuer und Wirtschaft (StuW) is a tax journal and one of the oldest and most respected journals for tax sciences in German-speaking countries .
concept
As a journal for the entire tax sciences, Steuer und Wirtschaft pursues an interdisciplinary concept and publishes articles on fundamental questions of national, European and international tax law , on questions of business taxation and finance as well as on special questions of individual types of tax . As a quarterly magazine, it is less about keeping up to date with new developments in tax legislation and case law. Instead, the focus is on fundamental dogmatic questions and conceptual contributions ( tax policy paper ). In addition, articles on legal history and legal sociology are published.
Review procedure
Steuer und Wirtschaft is the only German-language tax magazine to achieve a grade B in the VHB Jourqual sub-ranking “Business Taxation”. Publications are therefore relevant for university appointment procedures, professor salaries, cumulative post-doctoral qualifications and cumulative doctorates. In order to take this position into account, an assessment procedure is carried out for economic contributions . Brief reports are obtained for this purpose and made available to the author. The reviewers remain anonymous, but are published in issue 4 of each year. Almost exclusively university professors are commissioned with the assessment.
history
Steuer und Wirtschaft was founded in 1922 by Heinrich Reinach as a tax law journal and is one of the oldest tax journals in German-speaking countries. In 1971 the editors at the time decided to adopt an interdisciplinary approach, which is why the journal has since been subtitled "Journal for the entire tax sciences". Tax and economics were particularly shaped by Klaus Tipke and Joachim Lang , who pushed the interdisciplinary orientation of the magazine, which was further pushed forward in 2019 with the appointment of Christoph Spengel as managing co-editor.
Steuer und Wirtschaft has been published by Verlag Dr. Otto Schmidt (from 1922 to 1933 in the J. Hess publishing house and from 1934 to 1970 in the JF Bergmann and Julius Springer publishing houses ).
editor
The majority (since 2015 exclusively) of university professors are responsible for the publishing of Steuer und Wirtschaft and consists of managing publishers and co-editors. The more than 20-year-old managing editor of Carl Boettcher, the almost 20-year-old managing editor of Klaus Tipke and the more than 25-year managing editor of Joachim Lang were decisive in this . Steuer und Wirtschaft has been published since 2015 under the direction of Johanna Hey , who has been managing editor-in-chief with Christoph Spengel since 2019 .
| year | Managing Editor | Associate Editor |
|---|---|---|
| 1922-1923 | Heinrich Reinach | |
| 1924 | Enno Becker , Otto Kahn, Herbert Dorn | |
| 1925-1933 | Enno Becker, Otto Kahn, Albert Hensel | |
| 1934-1935 | Wilhelm Ehrhard , Carl Boettcher | Enno Becker, Johannes Popitz |
| 1936-1938 | Carl Boettcher | Enno Becker, Ludwig Mirre , Johannes Popitz |
| 1939 | Enno Becker, Ludwig Mirre, Johannes Popitz, Otto Veiel | |
| 1940-1942 | Ludwig Mirre, Johannes Popitz, Otto Veiel, Franz Zitzlaff | |
| 1943-1946 | Ottmar Bühler , Ludwig Mirre, Johannes Popitz, Otto Veiel, Franz Zitzlaff | |
| 1947-1952 | Ottmar Bühler, Rolf Grabower, Alexander Prugger | |
| 1953-1954 | Ottmar Bühler, Werner Friedrich, Rolf Grabower, Friedrich Klein , Roland Löhlein, Wolfgang Mersmann , Heinz Oeftering , Alexander Prugger | |
| 1955-1956 | Ottmar Bühler, Herbert Dorn , Werner Friedrich, Rolf Grabower, Ludwig Heßdörfer , Friedrich Klein, Roland Löhlein, Wolfgang Mersmann, Heinz Oeftering, Alexander Prugger | |
| 1957 | Ottmar Bühler, Werner Friedrich, Rolf Grabower, Ludwig Heßdörfer, Friedrich Klein, Roland Löhlein, Wolfgang Mersmann, Heinz Oeftering, Alexander Prugger | |
| 1958-1961 | Carl Boettcher, Dieter Leibrecht | Ottmar Bühler, Werner Friedrich, Rolf Grabower, Ludwig Heßdörfer, Friedrich Klein, Roland Löhlein, Wolfgang Mersmann, Heinz Oeftering, Alexander Prugger |
| 1962 | Ottmar Bühler, Werner Friedrich, Rolf Grabower, Ludwig Heßdörfer, Friedrich Klein, Roland Löhlein, Wolfgang Mersmann, Heinz Oeftering | |
| 1963-1964 | Dieter Leibrecht | Ottmar Bühler, Werner Friedrich, Ludwig Heßdörfer, Friedrich Klein, Roland Löhlein, Wolfgang Mersmann, Heinz Oeftering |
| 1965 | Werner Friedrich, Ludwig Heßdörfer, Friedrich Klein, Roland Löhlein, Wolfgang Mersmann, Heinz Oeftering | |
| 1966-1970 | Werner Friedrich, Ludwig Heßdörfer, Friedrich Klein, Roland Löhlein, Wolfgang Mersmann, Heinz Oeftering, Heinz Paulick | |
| 1971-1973 | Karl Heinrich Friauf , Karl-Heinrich Hansmeyer , Gerhard Mann, Gerd Rose, Günter Schmölders , Klaus Tipke | |
| 1974-1979 | Klaus Tipke | Jan van Dijck, Karl Heinrich Friauf, Anton Heigl, Ernst Höhn, Brigitte Knobbe-Keuk, Heinrich Wilhelm Kruse , Gerd Rose, Dieter Schneider , Gerold Stoll, Klaus Vogel , Günter Wöhe |
| 1980-1982 | Klaus Tipke, Brigitte Knobbe-Keuk | Jan van Dijck, Karl Heinrich Friauf, Anton Heigl, Ernst Höhn, Heinrich Wilhelm Kruse, Gerd Rose, Dieter Schneider, Gerold Stoll, Klaus Vogel, Otto L. Walter, Günter Wöhe |
| 1983 | Klaus Tipke | Jan van Dijck, Karl Heinrich Friauf, Ernst Höhn, Brigitte Knobbe-Keuk, Heinrich Wilhelm Kruse, Gerd Rose, Dieter Schneider, Gerold Stoll, Klaus Vogel, Otto L. Walter, Günter Wöhe |
| 1984 | Jan van Dijck, Karl Heinrich Friauf, Ernst Höhn, Paul Kirchhof , Brigitte Knobbe-Keuk, Heinrich Wilhelm Kruse, Gerd Rose, Dieter Schneider, Hartmut Söhn, Gerold Stoll, Klaus Vogel, Otto L. Walter, Günter Wöhe | |
| 1985-1988 | Jan van Dijck, Karl Heinrich Friauf, Ernst Höhn, Paul Kirchhof, Brigitte Knobbe-Keuk, Heinrich Wilhelm Kruse, Joachim Lang, Gerd Rose, Dieter Schneider, Hartmut Söhn, Gerold Stoll, Klaus Vogel, Otto L. Walter, Günter Wöhe | |
| 1989-1991 | Joachim Lang | Jan van Dijck, Karl Heinrich Friauf, Manfred Groh, Ernst Höhn, Paul Kirchhof, Brigitte Knobbe-Keuk, Heinrich Wilhelm Kruse, Gerd Rose, Dieter Schneider, Hartmut Söhn, Gerold Stoll, Klaus Tipke, Klaus Vogel, Otto L. Walter, Günter Wöhe |
| 1992-1993 | Dieter Birk , Karl Heinrich Friauf, Manfred Groh, Norbert Herzig , Paul Kirchhof, Brigitte Knobbe-Keuk, Heinrich Wilhelm Kruse, Dieter Schneider, Joachim Schulze-Osterloh , Hartmut Söhn, Klaus Tipke, Klaus Vogel, Franz W. Wagner | |
| 1994-1995 | Dieter Birk, Karl Heinrich Friauf, Manfred Groh, Norbert Herzig, Paul Kirchhof, Brigitte Knobbe-Keuk, Heinrich Wilhelm Kruse, Arndt Raupach , Wolfram Reiß, Dieter Schneider, Joachim Schulze-Osterloh, Hartmut Söhn, Klaus Tipke, Christoph Trzaskalik, Klaus Vogel , Franz W. Wagner | |
| 1996-1997 | Dieter Birk, Karl Heinrich Friauf, Norbert Herzig, Paul Kirchhof, Heinrich Wilhelm Kruse, Arndt Raupach, Wolfram Reiss, Dieter Schneider, Joachim Schulze-Osterloh, Hartmut Söhn, Klaus Tipke, Christoph Trzaskalik, Klaus Vogel, Franz W. Wagner, Franz Wassermeyer | |
| 1998-2004 | Dieter Birk, Karl Heinrich Friauf, Norbert Herzig, Paul Kirchhof, Heinrich Wilhelm Kruse, Heinz-Jürgen Pezzer , Arndt Raupach, Wolfram Reiß, Dieter Schneider, Joachim Schulze-Osterloh, Hartmut Söhn, Klaus Tipke , Christoph Trzaskalik, Klaus Vogel, Franz W. Wagner, Franz Wassermeyer | |
| 2005-2008 | Dieter Birk, Karl Heinrich Friauf, Norbert Herzig, Paul Kirchhof, Heinrich Wilhelm Kruse, Heinz-Jürgen Pezzer, Arndt Raupach, Wolfram Reiss, Dieter Schneider, Joachim Schulze-Osterloh, Hartmut Söhn, Klaus Tipke, Klaus Vogel, Franz W. Wagner, Franz Wassermeyer | |
| 2009-2014 | Dieter Birk, Karl Heinrich Friauf, Norbert Herzig, Paul Kirchhof, Heinrich Wilhelm Kruse, Heinz-Jürgen Pezzer, Arndt Raupach, Wolfram Reiss, Dieter Schneider, Joachim Schulze-Osterloh, Hartmut Söhn, Klaus Tipke, Franz W. Wagner, Franz Wassermeyer | |
| 2015-2018 | Johanna Hey | Tina Ehrke-Rabel, Joachim Englisch , Clemens Fuest , Joachim Hennrichs , Hanno Kube , Ralf Maiterth, Wolfgang Schön , Roman Seer , Christoph Spengel |
| since 2019 | Johanna Hey, Christoph Spengel | Tina Ehrke-Rabel, Joachim Englisch, Clemens Fuest, Joachim Hennrichs, Hanno Kube, Ralf Maiterth, Wolfgang Schön, Roman Seer |
Rubrics
The majority of the contributions are extensive articles in the "Treatises" section. In addition, contributions based on scientific conferences are printed in the "Conference Contributions" section. The Max Planck Institute for Tax Law and Public Finance has brought together selected contributions from foreign tax law in the “From the international discussion” section, which was created in 2015 .
Tables of Contents
The tables of contents of tax and economy from the year 2015 are published on the website of the Institute for Tax Law. For the vast majority of contributions, the first page of the contribution is made available as a preview.
Web links
- Tax and economy on the side of the publishing house Dr. Otto Schmidt
- Tax and economy on the website of the Institute for Tax Law of the University of Cologne
Individual evidence
- ↑ VHB-Jourqual. (PDF) Retrieved April 7, 2020 .
- ^ Institute for Tax Law: Concept and Editor. Retrieved April 6, 2020 .
- ↑ VHB-JOURQUAL 3. (PDF) Retrieved on April 10, 2020 .
- ↑ List of experts. Retrieved April 10, 2020 .
- ^ Institute for Tax Law: Concept and Editor. Retrieved April 6, 2020 .
- ^ Taxes and Economics, cover sheets from 1922 onwards .
- ↑ Tables of Contents. Retrieved April 9, 2020 .