Neue verfassungsrechtliche Vorgaben für die Steuerpolitik – Ordnungspolitische Einordnung und wirtschaftspolitische Relevanz

Eekhoff Johann and Wehmeier Axel
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Eekhoff Johann: Staatssekretär a.D.
Wehmeier Axel: Dipl.-Volksw., Wirtschaftspolitisches Seminar der Universität zu Köln

Zeitschrift für Wirtschaftspolitik, 1997, vol. 46, issue 2, 125-139

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.

Date: 1997
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DOI: 10.1515/zfwp-1997-0202

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