Abstract
Since the mid 80ies, Manfred Rose has been fighting for a fundamental tax reform in Germany. In 1989, he organized the “Heidelberg Congress on Taxing Consumption” (Rose, 1990). Since then, he has been a passionate and untiring advocate of a consumption based tax system. What makes him so special in the public finance community is that he not only contributed to taxation theory. Instead, he went a step further and practically implemented his ideas.
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Fehr, H., Wiegard, W. (2003). ACE for Germany? Fighting for a better tax system. In: Ahlheim, M., Wenzel, HD., Wiegard, W. (eds) Steuerpolitik — Von der Theorie zur Praxis. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-55887-0_14
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DOI: https://doi.org/10.1007/978-3-642-55887-0_14
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