Lastengleichheit in der grundgesetzlichen Wertordnung

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.