Erbschaftsteuer- und Schenkungsteuer-Gesetz. 3., neu bearbeitete Auflage, 2.Ergänzungslieferung by Max TrollReview by: Fritz NeumarkFinanzArchiv / Public Finance Analysis, New Series, Bd. 40, H. 2 (1982), p. 378Published by: Mohr Siebeck GmbH & Co. KGStable URL: http://www.jstor.org/stable/40911790 .

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378 Besprechungen

trend in the capital-output ratio. Further, Toye's reasons for the decline in the capital accumulation in the public sector, namely the increase in food subsidies, expenditure on police and expenditure on flood relief are not convincing. In fact, the flood relief expen- diture has been tagged to the creation of physical assets like roads, bridges, buildings etc. A part of the increase in police expenditure has gone to increase the physical assets in the form of residential as well as office buildings. Only the food subsidy is supposed to have gone to benefit the poorer sections. Since Toye has excluded investment in human capital from his definition of capital formation, this may be considered as unpro- ductive expenditure. But a major portion of the increase in public expenditure both on development and on non-development has gone to enrich the contractors, politicians and bureaucrats. Though a part of it has been invested in the creation of private capital assets like residential buildings, it has not gone into the creation of productive capacity. Much of it has gone to the political party funds (elections) and into the conspicuous consump- tion of these elites.

The increased non-development expenditure of the government has also manifested it- self in the form of proliferating government organisations. In India there are no guide- lines for determining the size of the Ministries. They are mainly determined by the "polit- ical need". Whenever this means of political patronage is exhausted, new organisations like development corporations are created to accommodate the politicians even though they do not function. This aspect has been ignored by Toye. Further, Toye has men- tioned, only in passing, that the unimpressive performance of public sector savings in the context ever-increasing taxation, (which was justified on the ground of increasing precisely public sector savings), and has ignored the need to analyse the reasons such as those inferred by Stanly Please, whose hypothesis as been empirically proved in the case of India.

On the whole, the book attempts to analyse the growth of public expenditure in India during the 1960s from altogether a different but useful perspective, though it fails to add anything new in terms of either explanations or information to the already existing knowledge about the reasons for the growth of public expenditure and also the causes for the decline in the public sector saving and capital formation in India.

G. Thimmaiah

Max Troll: Erbschaftsteuer- und Schenkungsteuer-Gesetz. 3., neu bearbeitete Auflage, 2. Ergänzungslieferung (Stand 1982). Verlag Vahlen. München 1982.

Das Neue an der vorliegenden Fassung des wohlbekannten Kommentars ist, daß für jede einzelne Vorschrift des Gesetzes eine Rechtsprechungsübersicht eingefügt worden ist. Die jeweilige Übersicht bringt alle zu der Vorschrift oder ihren Vorgängerinnen ver- öffentlichten RFH-, BFH- und FG-Urteile, und zwar in chronologischer Folge. Neben dem (vollständig wiedergegebenen) Urteil werden eine verkürzte Sachverhaltsdarstellung und Auszüge aus der Begründung geboten.

Insgesamt läßt sich sagen, daß durch diese Neuerung der TROLLsche Kommentar noch erheblich an Brauchbarkeit gewonnen hat. Die vorliegende Lieferung des (Lose-Blatt-)- Werkes enthält die erwähnten Übersichten für die §§ 3-6, 14, 23 und 25 aF. des Erbschaft- steuergesetzes.

Fritz Neumark

Blümich-Falk : Einkommensteuer-Gesetz. Lose-Blatt-Kommentar. 8. Ergänzungsliefe- rung, Januar 1981. Verlag Franz Vahlen. München 1981.

Es ist nicht Schuld der Verfasser und/oder des Verlags, wenn eine Ergänzungslieferung dieses z. Zt. wohl bekanntesten und verbreitetsten ESt-Kommentars die andere jagt. Seit

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