Horizontal and Vertical Equity in Taxation as Constitutional Principles: Germany and the United States Contrasted

61 Pages Posted: 21 Sep 2008 Last revised: 12 Oct 2008

See all articles by Henry Ordower

Henry Ordower

Saint Louis University - School of Law

Date Written: 2006

Abstract

Explores U. S. Supreme Court and German Constitutional Court decisions that apply their respective constitutions to taxation controversies, especially controversies in matters involving equal protection or due process protection.

Suggested Citation

Ordower, Henry, Horizontal and Vertical Equity in Taxation as Constitutional Principles: Germany and the United States Contrasted (2006). Florida Tax Review, Vol. 7, No. 5, pp. 259-334, 2006. Available at SSRN: https://ssrn.com/abstract=1270557

Henry Ordower (Contact Author)

Saint Louis University - School of Law ( email )

100 N. Tucker Blvd.
St. Louis, MO 63101
United States

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