Lastengleichheit in der grundgesetzlichen Wertordnung
Nomos, 1. Edition 2019, 193 Pages
The product is part of the series
Nomos Universitätsschriften – Recht
Details
While the ability-to-pay principle is widely accepted as the benchmark for fair taxation, German tax law is characterised by many exceptions to this standard. Notwithstanding some much-debated decisions by the Federal Constitutional Court on tax regulations, the constitutional requirements for unequal taxation are, at the same time, highly controversial. Basing this work on an analysis of the moral foundations of the German Constitution and the position of the principle of equality therein, the author suggests a new doctrine of equality. She pleads for the abandonment of the so-called ‘rule of consistency’ (Folgerichtigkeitsgebot), as upheld by the Federal Constitutional Court, in favour of transparent and consistently applied standards of equality.
More Information
Edition | 1 |
---|---|
ISBN | 978-3-8487-6059-6 |
Subtitle | Zu den Rechtfertigungsanforderungen an ungleichmäßige Besteuerung |
Publication Date | Aug 16, 2019 |
Year of Publication | 2019 |
Publisher | Nomos |
Format | Softcover |
Language | deutsch |
Pages | 193 |
Medium | Book |
Product Type | Scientific literature |
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- Additional Material
- Cover.pdf
- Leseprobe.pdf