Research report 2008 - Max Planck Institute for Intellectual Property, Competition and Tax Law
The Division of Taxing Powers in Federally Structured States
Rechnungslegung und Steuern (Prof. Dr. Dr. h.c. Wolfgang Schön)
MPI für Geistiges Eigentum, Wettbewerbs- und Steuerrecht, München
SummaryThe division of taxing powers between the German federal government and the German states has been a controversial issue since the establishment of the federal republic in 1949. A research project at the Max-Planck-Institute for Intellectual Property, Competition, and Tax Law scrutinizes whether the German tax system violates the perpetuity clause of the federal constitution. Moreover, the project discusses the federal structure of the U.S. and Canadian tax systems in order to identify options for a reallocation of taxing powers in Germany.