Steuerverfassungsrecht und gesetzgeberischer Gestaltungsraum

In recent years, the German Federal Constitutional Court has had a significant influence on the country's income tax law. Iris Schomäcker compares the constitutional influences on income tax law in Germany and the U.S., where constitutional law has considerably less impact on income tax law. To make the influence of constitutional law on legislative freedom more tangible, the analysis also examines the fundamental ideas of individual income tax law in both countries.