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Essay from the year 2011 in the subject Economics - Finance, grade: 1,3, University of Edinburgh, language: English, abstract: "California's fiscal problems go well beyond the design of its tax system, but its tax system has certainly contributed to these problems." bemerkt Alan J. Auerbach (2010, S. 1), Professor der Volkswirtschaftslehre und des Rechts and der University of California, Berkeley, 2010. In diesem Aufsatz werden die Wurzeln, sowie Implikationen, problematisch gestalteter Steuersysteme analysiert, sowie ein allgemeiner Vergleich der Steuersysteme in einzelnen US-amerikanischen Staaten, sowie den USA insgesamt und sämtlichen OECD Staaten, vorgenommen. Die untersuchten Länder weisen den höchsten Grad an zyklischer Volatilität der Steuereinnahmen aus und sind daher besonders interessant für die Thematik dieses Aufsatzes.Schließlich werden noch unterschiedliche Lösungsvorschläge präsentiert. It is these countries that seem to display the highest degree of cyclical volatility of tax revenues, and are therefore of interest. Please refer to the appendix for the tables.