Neue verfassungsrechtliche Vorgaben für die Steuerpolitik – Ordnungspolitische Einordnung und wirtschaftspolitische Relevanz
Abstract The article discusses recent judgements of the German Federal Constitutional Court concerning the German tax system. In a landmark decision from June 26, 1995, the judges not only ruled the former German wealth and inheritage unconstitutionally, but also put forward general rules to prevent excessive taxation. Though this ruling constitutes a further market orientation of the constitutional law, several inconsistencies are criticized by the authors from an economic point of view. However, policy makers have to accept the judgements as new restrictions on tax policy. Regarding the discussion about a German tax reform some of the current proposals appear to be unconstitutional. In order to avoid such conflicts with the law the authors advocate a consumption based tax.
Year of publication: |
1997
|
---|---|
Authors: | Eekhoff, Johann ; Wehmeier, Axel |
Published in: |
Zeitschrift für Wirtschaftspolitik. - Lucius & Lucius, ISSN 2366-0317, ZDB-ID 2259867-4. - Vol. 46.1997, 2, p. 125-139
|
Publisher: |
Lucius & Lucius |
Saved in:
Online Resource
Saved in favorites
Similar items by person
-
Eekhoff, Johann, (1997)
-
Bildungs- und Forschungspolitik im weltweiten Standortwettbewerb
Eekhoff, Johann, (1997)
-
Das Jahressteuergesetz 1997 vor der Entscheidung
Lepach, Alexander, (1996)
- More ...