There is often a gap between the prescriptions of an "optimal" tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews the political economics literature on tax...

In seinen Beschlüssen vom 7. Juli 2010 hat das Bundesverfassungsgericht neben seinen Ausführungen zum Vertrauensschutz bei rückwirkender Änderung von Steuergesetzen neue Grundsätze für die Besteuerung von Wertzuwächsen niedergelegt, die das Jahressteuerprinzip erheblich modifizieren....

In this article, the authors examine residential real estate taxation in some European countries. The authors outline the types of direct and indirect real estate taxes, present statistical data to demonstrate the structure of and tax yield and offer conclusions regarding the impact of tax...

There is often a gap between the prescriptions of an 'optimal' tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews the political economics literature on tax...

From produce to wine, we only consume things when they are ready. The courts are no different. That concept of "readiness" is how courts address cases and controversies as well. Justiciability doctrines, particularly ripeness, have a particularly important role in takings challenges to...

This article is an attempt to synthetically present and test the main conclusions of the State-as-Leviathan model which was developed in a classical text The Power to Tax. Analytical Foundations of Fiscal Constitution (Buchanan, Brennan 1980). In the first part the main assumptions of the model...

Purpose The CoViD-19 pandemic has brought about a panoply of institutional challenges both domestically and in the international arena. Classical constitutional theory thereby underwent a reinvention by the executive for the sake of speedy policy action and to the detriment of institutional...

This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...

Tax scholarship typically presumes the state’s power to tax and therefore rarely concerns itself with analyzing which relationships between a government and a potential taxpayer normatively justify taxation, and which do not. This paper presents the case for undertaking such an analysis as a...