scholarly journals Inheritance Tax Laws, As Affecting Powers of Appointment

1920 ◽  
Vol 8 (4) ◽  
pp. 216
Author(s):  
Delger Trowbridge
Keyword(s):  
Inheritance Tax ◽  
Tax Laws

Constitutional Review of Tax Laws and the Unconstitutionality of the German Inheritance Tax

2015 ◽  
Vol 16 (5) ◽  
pp. 1191-1226
Author(s):  
Oliver Lepsius
Keyword(s):  
Tax Law ◽  
Constitutional Court ◽  
Major Area ◽  
Constitutional Review ◽  
Inheritance Tax ◽  
Tax Laws ◽  
Federal Constitutional ◽  
Constitutional Jurisprudence ◽  
German Federal Constitutional Court ◽  
German Federal Constitutional

AbstractConstitutional review of German tax laws has become a major area for the development of the jurisprudence of the German Federal Constitutional Court, constitutional doctrine, and theory. This Article takes a recent decision in which the German Federal Constitutional Court declared parts of the inheritance tax statute unconstitutional as an example to demonstrate why tax law in particular has become such an interesting field in constitutional jurisprudence. The case is also noteworthy for the court's new views on equal protection, its deference to parliamentary discretion, and the abolishment of the so-called consequentiality doctrine (Folgerichtigkeit) it had introduced ten years before.

A Study on the Improvement of Inheritance Tax and Gift Tax Act through analyses on Precedents of the Tax Tribunal

2019 ◽  
Vol 20 (3) ◽  
pp. 189-224
Author(s):  
Eun Sun Ki ◽  
Jun Yong Shim ◽  
Ki Young Kim ◽  
Jae Won Yoon
Keyword(s):  
Inheritance Tax ◽  
Gift Tax

THE INDIANA INTANGIBLE TAX LAWS

1937 ◽  
Vol 22 (8) ◽  
pp. 232-236
Author(s):  
J. W. C. HARPER
Keyword(s):  
Tax Laws
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