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

Ordower, Henry

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

Florida Tax Review, Vol. 7, No. 5, pp. 259-334, 2006

81 Pages Posted: 21 Sep 2008 Last revised: 14 Jul 2020

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: 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