Tax overlaps arise when multiple taxes are imposed on the same economic transaction, the same source of ability to pay, or the same taxpayer. The volume analyzes constitutional, European, and international legal foundations and various instances of competing taxes.
The volume is devoted to the still insufficiently explored field of tax overlaps, which arise when multiple taxes are imposed on the same economic transaction, the same source of ability to pay, or the same taxpayer, and overlap in their burdening effects. It begins by examining the constitutional foundations of the »fiscal state« and the relationship between taxes and other instruments of public financing. A comparative law perspective highlights their variety across legal systems. It also considers the revenue-raising competences under fiscal constitutional law and their structuring function for the tax system. A further focus lies on the dimension of individual freedoms in the context of competing taxes, addressing not only the isolated tax burden but also the cumulative effect of multiple levies and the fundamental rights standards for their assessment. A European and international law perspective complements the constitutional perspective by embedding tax overlaps within a supranational framework. Finally, additional contributions examine specific instances of overlap between different types of taxes, such as the interaction between income tax and corporate tax, overlaps between income and inheritance tax, and the relationship between municipal taxes and federally regulated consumption and expenditure taxes. The volume aims to contribute to a systematic understanding of tax overlaps and provides starting points for the further development of a theoretical framework for their legal assessment within a coherent design of tax law.
Table of contents:
Michael Droege: Der Steuerstaat als Verfassungsprinzip. Steuern und ihr Verhältnis zur Staatsfinanzierung durch sonstige Abgaben -
Christine Osterloh-Konrad: Steuerstaatlichkeit im Rechtsvergleich -
Christian Seiler: Die Ordnungsfunktion der Ertragskompetenzen -
Gregor Kirchhof: Der kumulative Grundrechtseingriff im Steuerrecht -
Benjamin Straßburger: Konkurrenz der Besteuerungshoheiten? Materielle Prinzipien einer europäischen Steuerrechtsordnung -
Peter Hongler: Konkurrenz der Besteuerungshoheiten. Materielle Prinzipien eines globalen Steuerrechts -
Hanno Kube: Steuerartübergreifende Leistungsfähigkeit -
Monika Jachmann-Michel: Freiheitsgrundrechtliche Grenzen der Besteuerung -
Ulrich Palm: Körperschaftsteuer als Vorbelastung? Steuersubjektivität und das Zusammenwirken von Körperschaftsteuer und Einkommensteuer -
Maximilian Haag: Zur Konkurrenz von Einkommen- und Erbschaftsteuer -
Birgit Weitemeyer: Kompensation der Gewerbesteuer bei der Einkommensteuer -
Rainer Wernsmann: Kommunale Steuern in Konkurrenz zu bundesgesetzlich geregelten Verbrauch- und Aufwandsteuern
