Taxes and Tax Fairness

A conversation between Korinna Schönhärl and Caren Sureth-Sloane

Authors

DOI:

https://doi.org/10.18156/eug-2-2025-art-2%20

Abstract

Taking a business and historical perspective, the two researchers discuss why it is so difficult to define fairness in taxation. Together, they consider where the problems in the German tax system and how these could be addressed to make the system fairer. In doing so, they highlight the different starting points as well as the areas of overlap where solutions can be sought and found.

Author Biographies

Korinna Schönhärl , Trier University

Prof. Dr. Korinna Schönhärl studied History and German Literature at the Universities of Regensburg and Thessaloniki, doctorate at Goethe University Frankfurt a. M., habilitation at the University of Duisburg-Essen. Since 10/2025, she is Professor for Modern History at Trier University.

Caren Sureth-Sloane, Paderborn University

Prof. Dr. Dr. h.c. Dr. h.c. Caren Sureth-Sloane, studied Business Administration at University of Passau, doctorate and habilitation at University of Bielefeld. Since 2004 Professor of Business Administration, esp. Business Taxation at Paderborn University and since 2010 Guest Professor at Vienna University of Economics and Business.

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Published

2025-12-13 — Updated on 2025-12-15