Verfassungsrechtliche Zulässigkeit von Vermögensteuern und Vermögensabgaben

The taxation of wealth and the one-time levy of wealth are part of ideologically nourished discussions in the political and pre-political sphere. This study attempts - on the basis of constitutional principles and constitutional court rulings - to present the legal perspectives of the potential tax object "wealth" and correspondingly compelling guard rails. For this purpose, both the historical development of the wealth tax in the Federal Republic of Germany and the question of "tax justice", which connects legal and ethical discourses, are raised. The work combines (supposed) questions of justice with a normative guideline provided by the constitutional law.