Beiträge zur Methodik und zum System des schweizerischen Steuerrechts

Peter Locher has spent around forty years deeply engaged with methodological and systematic questions of Swiss tax law. To celebrate his seventieth birthday, two former assistants, who are now both working at universities themselves, took the opportunity to select a series of fundamental, sometimes elusive, but still relevant essays from Peter Locher's extensive writings and systematically compiled them for the interested professional audience in a commemorative publication. This is also intended to honor an academic teacher who has made significant contributions to the dogmatics of Swiss tax law.