The book "Heidelberg Congress on Taxing Consumption" offers a comprehensive analysis of the challenges and opportunities of a consumption-oriented tax system. It brings together contributions from leading international scholars who address the theoretical, political, legal, and administrative aspects of tax reform. The authors discuss the necessity of adjusting tax bases to consumed income, thereby exempting saved and invested income from taxation. This perspective is particularly relevant for market economies, where the efficiency of the tax system plays a central role in economic growth. The collected works provide both a critical examination of the advantages and disadvantages of such a system and well-founded proposals for the further development of tax policy.