Caesar as God's Banker: Using Germany's Church Tax as an Example of Non-Geographically Bounded Taxing Jurisdiction
Stephanie R. Hoffer
Ohio State University (OSU) - Michael E. Moritz College of Law
September 16, 2010
Washington University Global Studies Law Review, Forthcoming
Ohio State Public Law Working Paper No. 132
This Article compares the modern-day German church tax to church taxes levied by the American colonies and early states and concludes that, unlike its American counterparts, the German church tax is not wholly a “church” tax. Rather, it is primarily a form of decentralized local taxation, the jurisdiction of which is determined by voluntary group affinity rather than geography. As such, it is a crucial part of the German taxing landscape that should not be abandoned but should instead be retained and extended to qualifying secular organizations. In that context - secular rather than sectarian - the tax may also serve as the starting point for developing a model of non-geographically bounded jurisdictions to be used for funding local government or non-profit provision of public goods within the United States.
Number of Pages in PDF File: 39
Keywords: Tax, Church, Kirchensteuer, Establishment
Date posted: September 16, 2010 ; Last revised: December 26, 2012
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