The Local Entertainment Tax and the Federal Financial Equalisation System in Germany
Abstract In the past, the federal constitutional court has made judgments about the federal financial equalisation system in Germany, including about taxes should be part of the redistribution of the federal financial equalisation system. The court has developed some criteria e.g. the revenue at all...
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| Main Author: | |
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| Format: | Article |
| Language: | deu |
| Published: |
Sciendo
2020-08-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-020-2719-y |
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