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David Brunori

State Tax Policy

2022

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Chapter 8: Other State Taxes S. 95-108

Chapter 6: State Personal Income Taxes S. 71-82

doi.org/10.5771/9781538173329

Alexander Nützenadel, Christoph Strupp - Taxation, State and Civil Society in Germany and the United States from the 18th to the 20th Century

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Alexander Nützenadel (ed.), Christoph Strupp (ed.)

Taxation, State and Civil Society in Germany and the United States from the 18th to the 20th Century

2008

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Walter Rummel Taxes and Other Burdens: State-Building in the Prussian Rhine Province 1815-1850 S. 141-152

„… 141 Taxes and Other Burdens: State-Building in the Prussian Rhine Province, 1815-1850 Walter …” „… unwillingness on the part of the Prussian state to compromise on tax claims and other demands. Third, they were …” „… well to encompass all sorts of dues charged by the state on its subjects, tax resistance in its …”

Ballard C. Campbell Depressions and Taxes in the United States, 1873-1915 S. 67-83

„… twentieth century. Twenty-six state-level tax commissions were established between 1907 and 1917 …” „… their tax collections with local governments. In 1890, states collected 19 percent of all statelocal …” „… 67 Depressions and Taxes in the United States, 1873-1915 Ballard C. Campbell The American economy …”

Martin Daunton Taxation, State, and Society in Comparative Perspective, 1750-1950 S. 205-228

„… comparative analysis of tax systems and state formation has been undertaken by a number of historians as a …” „… connections with the other countries. After all, Britain was the first fiscal state with an efficient tax …” „… . In other cases, the increase in tax revenues is much slower than growth in GDP, so that the state’s …”

Mark SPOERER The Political Economy of Taxation in Nineteenth-Century Germany S. 51-67

„… discussions on taxes in the German states ended, in respect to the principal objectives, in consensus. Tax …” „… Municipalities State Customs Union/Empire Source: Spoerer, Steuerlast, 109, 118. 55 Figure 3: Total Tax Burden …” „… is confined to the state taxes. 11 Cf. Rainer Fremdling, »Freight Rates and State Budget: The Role …”

W. Elliot Brownlee Taxation in the U.S. during World War I: Alternatives and Legacies S. 83-96

„… income tax has great value as a tool for building the state—above and beyond whatever capability it …” „… role within the income tax system of the United States.3 It was the administration of President …” „… ; »Economists and the Formation of the Modern Tax System in the United States,« in Mary O. Furner and Barry E …”

Alexander Nützenadel, Christoph Strupp Introduction: Cultures of Taxation in Germany and the United States S. 7-12

„… citizens should contribute to the financial basis of the state through taxes is of comparatively recent …” „… »race to the bottom« of tax rates and incomes of the nation-states.5 To identify national traditions of …” „… Macmillan, 2007). 5 Phillip Genschel, »Globalisation and the Transformation of the ›Tax State‹,« in European …”

Ajay K. Mehrotra From Berlin to Baltimore: German Historicism and the American Income Tax, 1877-1913 S. 167-185

„… separating the sources of revenue and enacting a state-level income tax, by the early twentieth century tax …” „… against state-level income taxes. In the end, Seligman admitted that, although a tax based on income was …” „… historically specific arguments. They justified direct and progressive taxes at the state and national level …”

Christoph Strupp German Interpretations of the American Tax System in the Nineteenth and Early Twentieth Centuries S. 185-205

„… and unavoidable taxes, others stated that the United States could live with an inefficient and at …” „… . Nevertheless, over the years there was a recurrent interest in the tax system of the United States that had a …” „… property tax in the state of New York from 1855 is the first piece of serious German research into any …”

Gabriele Kersting Tax Resistance in the Kingdom of Württemberg in the 1840s S. 125-141

„… political power, including the right to fix tax rates and to decide the state budget.4 This study will …” „… state coffers. However, as the state could not regulate each patron of a pub individually, the tax was …” „… that the state levied on the keeping of a public house or a brewery. Second, they included a tax on …”

Alexander Nützenadel Taxation, Electoral System, and Citizenship in Nineteenth-Century Germany S. 113-125

„… Prussian class tax, Johann Gottfried Hoffmann, who framed tax policy in a wider context of state-citizen …” „… control, impeding state power from being used against its inhabitants. Second, tax morale is …” „… analysis of the emergence of tax-based voting laws in the German states in the first half of the …”

Mark Jantzen Creating Proper Citizens: Prussian Taxation Policies Toward Mennonites, 1773-1927 S. 97-113

„… Policies Toward Mennonites, 1773-1927 Mark Jantzen The Prussian state created a unique tax code for the …” „… Mennonites illustrate the transition from a »domain state« to a »tax state« that accompanied the move from …” „… paid extra taxes solely because they did not fit into the dominant pattern of church-state relations …”

Hans-Peter Ullmann Public Finances and Taxation between Ancien Régime and Modern Germany S. 13-25

„… beginnings of the ›tax state‹ emerged. The term was coined by Albert Schäffle in the 1890s, popularized by …” „… . Mohr, 1977), 409-36. 16 ›tax state‹ distinguished itself from the ›domain state‹ first and foremost by …” „… and only taxed the subjects in an emergency, the ›tax state‹ collected direct taxes as well as …”

Max M. Edling The Origin, Structure, and Development of the American Fiscal Regime, 1789-1837 S. 25-51

„… households. In the South, the slave tax was widely used as a property tax. Many state governments also taxed …” „… objectors who refused militia duty.12 After the War for Independence, state governments raised taxes …” „… the collection of taxes, the state governments ensured that an essentially local administration …”

Thomas Adam Taxation and Political Representation: New York and Leipzig in Comparison S. 153-167

„… has pointed out, Saxony was the first German state to introduce an income tax, long before other …” „… states would follow or a federal income tax was enacted. Beginning in 1874, each individual – men and …” „… income in marks (Einkommen von bis in Mark) Required state tax (Normalsteuer in Mark) 1 400-500 1 2 …”

Titelei/Inhaltsverzeichnis S. 2-6

„… Walter Rummel: Taxes and Other Burdens: State-Building in the Prussian Rhine Province 1815-1850 141 6 …” „… Germany 51 Ballard C. Campbell: Depressions and Taxes in the United States, 1873-1915 67 W. Elliot …” „… Alexander Nützenadel | Christoph Strupp (eds.) Taxation, State, and Civil Society in Germany and …”

Index S. 229-233

„… Revolution 26, 36, 103, 142; state 205, 210, 220-1; value added tax 206 Franchise / Suffrage 41, 116-7 …” „… ; Sonderweg 156; states 9, 16, 22, 52, 113, 116, 121, 125-126, 142; tax system 57; universities 169-170, 188 …” „… ; taxpaying class 87, 209; Prussian class tax 123; working class 122, 218, 223, 226; upper class 161, 164 …”

About the Authors S. 234-236

„… United States. Ballard C. Campbell is Professor of History and of the Law, Policy and Society Graduate …” „… United States and in cross-national perspective. His recent publications include »Economic Causes of …” „… Taxation in Britain, 1799-1914 (Cambridge 2001) and Just Taxes: The Politics of Taxation in Britain …”

doi.org/10.5771/9783845205892

Christian von Soest - The African State and Its Revenues

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Christian von Soest

The African State and Its Revenues

Series: Entwicklungstheorie und Entwicklungspolitik

Volume 6 2009

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Taxation, Tax Administration and the African State S. 201-205

„… of the institutional transformation of the African state’s tax administration, the issue of this …” „… African State Analysing the capability to raise revenue has been instructive for studying the statesociety …” „… not been a characteristic feature of the state-society relationship in the fiscal realm, evidenced by …”

Role and Characteristics of Taxation and the Tax Administration S. 31-34

„… the part of the state. Practitioners and scientists principally distinguish between “direct” taxes …” „… analysis follows the tradition of research on the tax state, originally laid out by Schumpeter (1991 [1918 …” „… ]). Following Lieberman, the tax state is understood as “the aggregate of a set of relationships between the …”

Conclusion: Botswana Case Study S. 189-193

„… citizens’ experience with the state and the tax administration has been less adverse. On balance, the …” „… the protection of private property through an impartial state machinery and tax policy cuts for the …” „… transfer the collection of taxes to an agency outside the state as a technical rather than a political …”

Revenue Performance S. 185-189

„… mixed results, despite non-interference from the political sphere. The two state tax departments were …” „… income taxes has clearly been 413 A scholar from the University of Botswana stated that “customs duties …” „… 185 to strengthen citizens’ awareness for tax matters and to improve the accessibility of the tax …”

Tax Policy S. 90-94

„… deteriorated. In general, the pie from which the Zambian state could tax has shrunk massively. Second, the …” „… the former colonial power. Thus, the state levied direct income and profit taxes on individuals and …” „… and expanded the means for financing the state. In general, the tax policy until the Third Republic …”

Tax Policy S. 153-156

„… the Jwaneng mine remain with the state.307 These percentages include corporate tax, royalties, export …” „… of state income. In summary, the tax policy in Botswana has been potentially benign for the …” „… government’s expenditure has not been reduced accordingly, the state budget moved into deficit in 2001/02 “for …”

Tax Administration Politics in Botswana S. 166-171

„… only has been a feature of the tax administration but of many other state institutions in Botswana as …” „… ownership.332 It emerges that Botswana’s state has bailed out loan and tax defaulters on a massive scale …” „… had already been involved in the first attempts to strengthen the tax administration within the state …”

Main Determinants of the Capability to Raise Revenue S. 194-198

„… state resources exerted direct effects on Zambia’s tax administration which scored 427 In fact, the …” „… the case studies into the state-society relationship and the institutional reorganisation of the …” „… 194 6 Conclusion: The African State and the Capability to Raise Revenue The present study analysed …”

Development and Structure of Tax Administration S. 163-166

„… Act as a result was the starting point to form a state tax administration (Adamolekun/Morgan 1999: 588 …” „… a viable state and in consequence sequentially extended empirical statehood.324 The BDP government …” „… Structure of Tax Administration As outlined, only the government of the independent Republic of Botswana …”

Conclusion: Zambia Case Study S. 128-132

„… collecting tax was strongly affected by the political logic of the one-party state and by neopatrimonialism …” „… available to the tax administration. The diminished income from copper created a strong need for other state …” „… state-society relationship was therefore characterised by authoritarian means and less by a kind of social …”

Development and Structure of Tax Administration S. 101-103

„… 1994, when the Departments of Taxes and of Customs and Excise were integral parts of the state …” „… Department of Taxes 170 The ZRA Act states that the members of the Governing Board are the Ministry of …” „… 101 4.2.2 Development and Structure of Tax Administration The institutional development of …”

Conception of the State and Public Administration S. 27-31

„… maintains that the “state’s unique strengths are its powers to tax, to prohibit, to punish, and to require …” „… nation state” and “social interventionist state.” No reference is made to the “tax state” (see chapter …” „… Administration Taxes stand at the basis of all other state functions and can be defined as “unrequited compulsory …”

Administrative Accountability S. 181-185

„… explaining the concept of taxes as the basis for financing the state to the population (e.g. DTB 1975: 13-14 …” „… the state providing public goods to citizens but hardly demanding taxes in exchange, i.e. acting as a …” „… non-interference from the political sphere. The two state tax departments were characterised by low corruption …”

State of Research and Research Questions S. 15-21

„… Research Questions This study assesses the operation of the tax administration as one crucial state …” „… through tax administration is of central importance for a viable statehood as it serves as the basis for …” „… ). 8 Van de Walle stated that the “literature had always treated state capacity as an independent …”

Tax Administration Politics in Zambia S. 103-109

„… 103 Zambia Revenue Authority (ZRA), replacing the Departments of Taxes and Customs and Excise …” „… level, the idea of the ZRA is to integrate the three functional departments Income Tax, VAT and Customs …” „… , Zambia has followed an international trend of how to organise the tax administration. This mode of …”

Donor Influence S. 156-159

„… collection. The SACU membership largely removed discretion on trade taxes from the nation state level but on …” „… Botswana. 159 5.2 State, Public Administration and Tax Administration in Botswana Against this favourable …” „… 156 The introduction of indirect taxes can be directly correlated to impasses of Botswana’s main …”

Public Administration and State Capability in General S. 159-163

„… 159 5.2 State, Public Administration and Tax Administration in Botswana Against this favourable …” „… to levy and collect taxes from chiefs. The Act as a result was the starting point to form a state tax …” „… environment, the development of Botswana’s public administration, tax administration and tax administration …”

Primary Sources S. 219-229

„… 219 8 Bibliography 8.1 Primary Sources Barbone, Luca, et al. (1999): Reforming Tax Systems: The …” „… . Baunsgaard, Thomas and Keen, Michael (2005): Tax Revenue and (or?) Trade Liberalization. IMF Working Paper …” „… . (2004): Effectiveness and Economic Impact of Tax Incentives in the SADC Region. Technical Report …”

Information Collection and Processing S. 171-175

„… tax administration politics through the new institutional set up of the tax administration. In …” „… conclusion, Botswana’s government neglected but not systematically interfered in the tax collecting …” „… departments when they were situated within the state structure. No pattern emerged of arbitrarily (positively …”

Revenue Performance S. 123-128

„… represented 61 percent of Zambia’s total tax revenue, which means that the state was less dependent on the …” „… tax take remained uncollected. In 1992, the Minister of Finance stated that “only one third of formal …” „… , see also 11). This perception is echoed by IMF consultants, who stated that “Zambia’s tax effort is …”

Colonial Heritage S. 53-55

„… contract with the central state, i.e. to pay tax quasi-voluntarily. On the administrative level, the …” „… representation and may in turn induce “quasi-voluntary” tax compliance through a social contract between state …” „… chapter will specify the six independent variables which potentially affect tax administrations …”

Public Administration and State Capability in General S. 96-101

„… detrimental to the capability to raise revenue. 4.2 State, Public Administration and Tax Administration in …” „… independence to 1994, when the Departments of Taxes and of Customs and Excise were integral parts of the state …” „… , financial aid is associated with lower tax effort, as it acts as a substitute for domestic tax revenue. This …”

Information Collection and Processing S. 109-113

„… the whole of Zambia. The Commissioner of Taxes himself stated that “the impact of the role of the …” „… – state expenditure. Despite the fact that the ZRA was envisaged to be an “island of integrity” in a …” „… leverage in pressuring for a well-funded and rational-legal tax administration. 4.3 Capability to Raise …”

Monographs and Articles S. 229-252

„… , Anthony (1987): The Nation-State and Violence. Cambridge: Polity Press. Gillis, Malcolm, ed. (1989a): Tax …” „… . Moore, Mick (1998): Death without Taxes. Democracy, State Capacity, and Aid Dependence in the Fourth …” „… ]): The Crisis of the Tax State. In: Swedberg, Richard, ed.: Joseph A. Schumpeter - The Economics and …”

Merit Orientation S. 175-181

„… tax administration in Botswana did not express pride in collecting state revenue and generally felt …” „… ). Furthermore, all other management staff appointed to the BURS had worked for the former state tax …” „… 175 been the legal requirement that every taxpayer registering for VAT must possess an Income Tax …”

Neopatrimonialism in the African State S. 198-201

„… characteristic feature of the state-society relationship in the fiscal realm, evidenced by a large tax gap and …” „… state resources exerted direct effects on Zambia’s tax administration which scored 427 In fact, the …” „… taxes, i.e. on the revenue side of the budget. In contrast, the continued misuse of state resources …”

Administrative Accountability S. 118-123

„… state of the tax administration during the Second Republic into account, it can be assumed that the …” „… years. 4.3.3 Administrative Accountability Zambia’s tax collecting institutions have traditionally …” „… . Incidences of corruption seriously damaged the integrity image of the tax administration during Zambia’s …”

Socio-Economic Development S. 86-90

„… social indicators have further deteriorated. In general, the pie from which the Zambian state could tax …” „… state distance (as well as by genuine tax evaders), has created serious collection problems for the tax …” „… the copper price crisis inadequate, Zambia’s whole state-led development strategy proved to be futile …”

Structure of Argument S. 25-26

„… state-society relationship and into the effects of the institutional restructuring of the tax administration …” „… will define the state and public administration as well as the tax administration as a specific subtype …” „… the state, the public administration and the tax administration will be portrayed. The respective …”

The African State S. 34-37

„… economy by force, in order to finance the colonial state. Their first experience with state taxes was …” „… : 381-389, 394-395). The colonial state furthermore relied heavily on trade taxes, the easiest tax type to …” „… state.43 The analytical differentiation between juridical and empirical statehood helps to explain why …”

Donor Influence S. 94-96

„… detrimental to the capability to raise revenue. 4.2 State, Public Administration and Tax Administration in …” „… Zambia‘s state-dominated economy to the crisis. The IMF agreements in 1976 and 1978 for instance called for …” „… from these serious deficiencies, the Zambian tax policy is better to administer today than in the …”

Conceptual Principles of Case Selection S. 50-53

„… with central state taxes and the central tax administration. Local taxes and their administration …” „… 50 nance and Development Planning and both countries’ tax administrations.73 A thorough analysis of …” „… fines. These are often not collected by the tax administration and “generally do not represent major …”

Merit Orientation S. 113-118

„… the leadership of the state institutions responsible for raising revenue. The Departments of Taxes as …” „… raise revenue. The late computerisation of the Taxes Division and the insufficient internal integration …” „… remuneration of tax administration staff in Zambia follow? All three instances influence the organisational …”

Newspapers, Public Journals and Information Services S. 252-254

„… . 251-264. Young, Crawford: (1994): The African Colonial State in Comparative Perspective. New Haven …” „… , NJ/London: Yale University Press. Young, Crawford: (1998): The African Colonial State Revisited. In …” „… : Governance 11: 1, pp. 101-120. Young, Crawford: (2004): The End of the Post-Colonial State in Africa …”

Implications for Further Research S. 205-209

„… form of taxation. The low degree of quasi-voluntary tax compliance indicates the great state-society …” „… domestic tax collection and as traditional income sources of the African state will be further lowered by …” „… solving the differing deficiencies of the African state and its public administration.440 Scholars and …”

Summary S. 45-46

„… ” tax compliance. Furthermore, collecting revenue implies one of the most direct state-citizen …” „… often substantially departs from modern statehood and falls short of (fully) exercising core state …” „… the African state’s colonial genesis. As the African state lacks “empirical statehood”, the provision …”

Selection of Case Studies: Zambia and Botswana S. 22-25

„… comparable state institutions and tax administrations could be found in Zambia and Botswana at the time of …” „… for the tax administration in the two cases and, methodologically, differing independent variables for …” „… “new”, independent African states in fact were “successors to the colonial regime” (1994: 283). State …”

Historical Institutionalism S. 41-45

„… direct state-citizen interactions of all public administrations. Its functions make the tax …” „… of African independence coincided with the zenith of confidence in state-led development” (2004: 29f …” „… state revealed that the real type on the continent often substantially departs from modern statehood and …”

Political Development and Regime Type S. 75-78

„… pool of educated manpower and a weak public administration, let alone a tax administration …” „… ” (Tordoff/Molteno 1974c: 2). As the colonial administration desisted from creating a state structure with a wide …” „… siphoned off without a sophisticated tax administration. Mineral-resource extraction evolved side by side …”

Neopatrimonialism Concept S. 37-41

„… state-employed individuals and increasingly relied on foreign aid flows (see analysis in chapters 4 and 5 …” „… 37 deficiencies in exercising functions attributed to a modern state (e.g. Jackson/Rosberg 1982 …” „… colonial state’s bureaucratic core and due to the short period of (some) public administration building …”

Neopatrimonial Profile S. 78-86

„… from the single-party state to the Third Republic’s multi-party system in 1991. Only since the …” „… detrimental to quasi-voluntary tax compliance of citizens. As the political development and regime type only …” „… one-party state has acted as an intensifier for neopatrimonial practices. 4.1.3 Neopatrimonial Profile …”

Neopatrimonial Profile S. 140-148

„… arrears with the state-owned National Development Bank (NDB), which nearly led to the bankruptcy of …” „… concentration of political power, provision of personal favours and use of state resources will show that a …” „… clientelism in respect to the use of state resources for political legitimation, yet no general system has …”

Donor Influence S. 59-61

„… administratively costly – internal revenue and may weaken the tax-accountability link in African states. On the …” „… provide the fundamentals of assessing state capability and will then specifically deal with the tax …” „… straightforward as it might appear at first glance. Bird (2003: 4) states that tax administration “is inherently …”

Socio-Economic Development S. 58-59

„… socio-economic structure of a country fundamentally affects the state’s potential tax take. Accordingly, with …” „… economic structure induces states to focus on indirect and trade taxes (so called “easy” taxes) instead of …” „… the misuse of state resources. However, other research has equally assumed low CPI scores to be highly …”

Revenue Performance S. 66-68

„… importance as tax and customs officers, collecting revenue on behalf of the state, are highly exposed to …” „… (1993: 774). It is contested whether the tax take of African states is low by historical standards. See …” „… state.116 The present study sets out to assess the inroads of the tax administration into the informal …”

Administrative Accountability S. 65-66

„… , organisational culture will serve as a further indicator for the tax administration’s merit orientation. As …” „… survive, sanction immunity and, in the extreme, the “informalisation” (Fengler 2001: 150) of the tax …” „… for petty corruption in the public and tax administration (van Rijckeghem/Weder 1997: summary on 4 …”

Summary of Empirical Approach S. 68-70

„… financing the state.116 The present study sets out to assess the inroads of the tax administration into the …” „… 2.5) points to the importance of the colonial heritage of the African state for today’s tax …” „… the economy but also genuine tax evaders who could afford to provide significant contributions to …”

Neopatrimonial Profile S. 56-58

„… socio-economic structure of a country fundamentally affects the state’s potential tax take. Accordingly, with …” „… economic structure induces states to focus on indirect and trade taxes (so called “easy” taxes) instead of …” „… “systematic concentration of political power”, “provision of personal favours” and “use of state resources for …”

Measuring the Capability to Raise Revenue S. 61-62

„… assessing state capability and will then specifically deal with the tax administration and the capability to …” „… straightforward as it might appear at first glance. Bird (2003: 4) states that tax administration “is inherently …” „… raise revenue. The World Bank defines state capability as “the ability to undertake and promote …”

Empirical Approach and Sources of this Study S. 47-50

„… study also deals only with central state taxes and the central tax administration. Local taxes and their …” „… added empirical value.69 Six respondent groups from inside as well as outside the tax administration …” „… . First, the study draws a basic distinction between tax officers on the low- and middle level on the one …”

Titelei/Inhaltsverzeichnis S. 2-10

„… Politics Influences Tax Collection in Zambia and BotswanaThe African State and Its RevenuesNomosChristian …” „… the State and Public Administration 27 2.2 Role and Characteristics of Taxation and the Tax …” „… 4.1.6 Donor Influence 94 4.2 State, Public Administration and Tax Administration in Zambia 96 4.2.1 …”

Socio-Economic Development S. 148-153

„… misuse of state resources by Botswana’s political elite has not been systemic and has not inverted the …” „… logic of the modern state. Conclusion: Restricted Elite-Clientelism Botswana’s political practice has …” „… misusing state resources, the state has not fallen prey to enrichment demands by the political elite …”

Colonial Heritage S. 71-75

„… proceed in four steps: First, the six independent variables and their potential impact on the tax …” „… collection in Zambia will be portrayed. Second, the case study will assess the development of Zambia’s state …” „… , public administration and tax administration. It allows for the comparative assessment of the tax …”

Merit Orientation S. 64-65

„… taxpayers’ perception of the probability of detection of tax evasion strongly determines their degree of …” „… and the active registration of taxpayers as indicators for the collection of information by the tax …” „… administration. In order not to “loose” information, which might have been actively collected, any tax …”

Information Collection and Processing S. 62-64

„… 62 tent the tax administration is able to fulfil its task, i.e. the collection of revenue (“how …” „… much”). The process on the other hand, deals with the “how” of tax collection. Seen from this …” „… perspective, a capable tax administration requires that it induces taxpayers to comply with tax laws …”

Interviews in Botswana S. 214-218

„… , Department of Taxes. Gaborone, 15.06.2004. Balakrishnar, Veluppillai (Bala), Deputy Commissioner, Department …” „… of Taxes. Gaborone, 31.05.2004. Balone, Joseph, Preventive Officer, Tlokweng Border Post, Department …” „… Botswana, Tax Consultancy and Audit Company. Gaborone, 07.06.2004. Burnett, Trevor, Executive Director …”

Interviews in Zambia S. 210-214

„… Revenue Authority (ZRA). Lusaka, 09.04.2004. Banda, Priscilla, Deputy Commissioner, Direct Taxes Division …” „… , Economics Association of Zambia. Lusaka, 29.04.2004. Chisenda, Danies, Director, Tax Policy Unit, Ministry …” „… of Public Administration (NIPA). Lusaka, 02.04.2004. Kapapula, Albert, Revenue Officer, Direct Taxes …”

Internet Sources S. 254-258

„… Mail (03.09.2003): 'State Loses 10% Tax'. Lusaka: Zambia Daily Mail. Zambia Daily Mail (30.03.2004 …” „… of Zambia. Times of Zambia (25.05.2004): ZRA Extends Tax Evasion Probes. Lusaka: Times of Zambia …” „… , http://www.bertelsmann-transformation-index.de/. Centre for the Future State (2000): Research Programme. Programme 1: Financing the State …”

Colonial Heritage S. 133-137

„… environment of Botswana’s tax administration. As the Zambia case study, it will present the specific …” „… appearances of the six independent variables and, secondly, will discuss Botswana’s state, public …” „… administration and the tax administration as well as their relationship to the political level. In a third step …”

Abbreviations S. 11-14

„… for International Development US$ United States Dollar VAT Value-Added Tax WITS Work …” „… (Botswana) DTB Department of Taxes (Botswana, until 2004) DTZ Department of Taxes (Zambia, until 1994 …” „… Integrated Regional Information Network (United Nations) ITAS Integrated Tax Administration System (Zambia …”

Political Development and Regime Type S. 55-56

„… induce “quasi-voluntary” tax compliance through a social contract between state and citizens (Levi 1988 …” „… collection of taxes and the capability to raise revenue is contested.84 Two poles can be distinguished in the …” „… as they are more inclined to use coercive measures for the collection of state revenue (e.g. Haggard …”

Political Development and Regime Type S. 137-140

„… 137 administration was almost non-existent, let alone a tax administration with the capability to …” „… deliberates on and passes laws, approves taxes and the budget. The House of Chiefs, the second chamber, only …” „… highest position in the state can “at any time” dissolve the National Assembly, is in supreme command of …”

doi.org/10.5771/9783845219080

Federal Constitutional Court - Decisions of the Bundesverfassungsgericht - Federal Constitutional Court - Federal Republic of Germa

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Federal Constitutional Court (ed.)

Decisions of the Bundesverfassungsgericht - Federal Constitutional Court - Federal Republic of Germa

2007

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BVerfGE 19, 226 Judgment of the First Senate of 14 December 1965 – 1 BvL 31, 32/62 “Mixed-marriage church tax case” An employee who is not a member of a church entitled to levy tax cannot be obliged by state law to pay church tax for his or her spouse who is a member of a church, or to be liable for the spouse’s church tax debt. S. 49-56

„… ” HEADNOTE: An employee who does not belong to a church entitled to levy tax may not be obliged by state law …” „… the Administration of Church Taxes in the State District of Württemberg (Gesetz Nr. 587 über die …” „… . 2. In § 6 of Württemberg-Baden Act No. 587 on the Administration of Church Taxes in the State …”

BVerfGE 19, 268 Judgment of the First Senate of 14 December 1965 – 1 BvR 606/60 “Church tax for mixed-faith spouses case” The splitting principle enshrined in German church tax law (assessment of church tax in mixed-faith marriages in accordance with the combined income of both spouses) is unconstitutional. S. 57-66

„… basis of half the wage tax retained from the spouse who does not belong to a church. 3. State …” „… spouse belonging to it, in linking church tax to the state income tax it would be the natural consequence …” „… law prior to 1958. Since however in today’s state income tax law the tax relationship is individual in …”

BVerfGE 73, 388 Order of the Second Senate of 23 October 1986 – 2 BvL 7, 8/84 “Church money case” Empowerment of the church corporate bodies entitled to levy tax to determine the nature and amount of church money in mixed-faith marriages. S. 269-276

„… shall require state approval in this respect. … Church tax … is administrated by state authorities [in …” „… Hamburg] … (Ordinance on the Administration of Church Tax by State Authorities in the Free and Hanseatic …” „… Article 6.1 of the Basic Law and overstepped the framework of the right to levy tax awarded by the state …”

BVerfGE 19, 206 Judgment of the First Senate of 14 December 1965 – 1 BvR 413, 416/60 “Church construction tax case” Unconstitutionality of the Baden church construction tax. No transfer to a religious society of sovereign powers vis-à-vis persons who do not belong to any religious society. S. 37-48

„… persons in the former Land (state) Baden is constituted by Article 13 of the Baden Local Church Tax 17 Act …” „… state interference. The levying of church tax, by contrast, is one of the joint affairs of state and …” „… . State legislation is constitutive for church tax. For this reason, the levying of church tax is also …”

BVerfGE 30, 415 Order of the First Senate of 31 March 1971 – 1 BvR 744/67 “Church tax liability case” Linking liability to pay church tax to baptism and place of residence. S. 76-83

„… encumbered by the state with tax for financial support of religious societies to which they do not belong …” „… rights. The power to levy church tax is a sovereign right derived from the state, the effects of which …” „… right of state authorities to enquire. 5. Finally, liability to pay church tax is also not a …”

BVerfGE 44, 59 Order of the First Senate of 8 February 1977 – 1 BvL 7/71 “Church tax after resignation of church membership case” (in supplement to BVerfGE 44, 37) Levying church tax on a person who resigned church membership until expiry of the calendar month following the declaration of resignation of church membership. S. 162-169

„… on church tax. 3. … The Ordinariate of Limburg has … submitted a statement which has been joined by …” „… 140 No. 14 BVerfGE 44, 59 of 8 February 1977 – 1 BvL 7/71 – “Church tax after resignation of church …” „… membership case” (in supplement to BVerfGE 44, 37) HEADNOTE: Levying church tax on a person who has resigned …”

BVerfGE 44, 37 Order of the First Senate of 8 February 1977 – 1 BvR 329/71, 217, 2237/73 and 199, 217/74 “Church tax after resignation of church membership case” Statutory period (“consideration period”) for the effectiveness of a declaration of resignation of church membership; “subsequent taxation” of a person who has resigned church membership. S. 147-161

„… , rather, even in the state area, go beyond church tax liability in many respects (see on this Mikat …” „… sufficient church finances. Accordingly, state participation in levying church taxes guaranteed in Article …” „… tax after resignation of church membership case” HEADNOTES: 1. A statutory period (“consideration …”

BVerfGE 102, 370 Judgment of the Second Senate of 19 December 2000 – 2 BvR 1500/97 “Jehovah’s Witnesses case” S. 338-356

„… protection of the state, as well as the fundamental principles of the liberal law on religious organisations …” „… and of the state law on churches that are enshrined in the Basic Law. 2. The Basic Law does not demand …” „… loyalty to the state extending beyond this. Judgment of the Second Senate of 19 December 2000 on the …”

BVerfGE 70, 138 Order of the Second Senate of 4 June 1985 – 2 BvR 1703, 718/83 and 856/84 “Labour law in church hospital case” The effectiveness of notices of termination of employment given by church institutions to employees in their service for the violation of ecclesiastical obligations of loyalty. S. 248-268

„… social welfare state. … V. 1. Only the plaintiff in the original proceedings has stated his opinion on …” „… with § 29 of the Foundation Act for the Land (state) North-Rhine/Westphalia (Stiftungsgesetz für das …” „… responsibility of the state, passed to the Episcopal Vicariate-General (Bischöfliches Generalvikariat) of the …”

BVerfGE 83, 341 Order of the Second Senate of 5 February 1991 – 2 BvR 263/86 “Bahá’í case” Consideration of freedom of religion in interpretation and application of provisions of the Civil Code regarding associations (registration of the Spiritual Assembly of the Bahá’ís in the register of associations). S. 284-299

„… case of dispute is a responsibility – in application of a provision of the state legal order – of the …” „… state bodies, and ultimately of the courts. 2. a) Freedom of religion within the meaning of Article 4.1 …” „… . They are overturned. The case is referred back to the Local Court. The Land (state) Baden-Württemberg …”

Titelei/Inhaltsverzeichnis S. 2-11

„… case” An employee who is not a member of a church entitled to levy tax cannot be obliged by state law …” „… construction tax case” Unconstitutionality of the Baden church construction tax. No transfer to a religious …” „… 19, 226 Judgment of the First Senate of 14 December 1965 – 1 BvL 31, 32/62 “Mixed-marriage church tax …”

Index of Statutes S. 467-471

„… Church Taxes in the State District of Württemberg: see Church Tax Act …” „… of the 348, 351 B Baden Concordat – Article IV no. 4 of the 25 Baden Local Church Tax Act – Article …” „… the 122 Church Tax Act – § 5.1 of the 29 – § 6 of the 28 – § 6.2 and 6.4 of the 27 – § 6.4 of the 30 …”

Index S. 459-466

„… their affairs church tax – and state income tax law, link between 253 – church tax 27-35, 127-129 …” „… construction tax – church construction tax 15, 17, 19, 23- 25 – liability for legal persons 16, 18, 23-24, 26 …” „… 249 – proper standard for taxation 39 – right to levy tax 15, 21, 24, 136, 327 – subsequent taxation …”

BVerfGE 19, 1 Order of the First Senate of 28 April 1965 – 1 BvR 346/61 “Exemption from fees for religious communities case” Exemption of the New Apostolic Church from fees in accordance with § 8.1 no. 4 of the Prussian Court Costs Act. S. 27-36

„… ) recognised, in a number of rulings, the churches’ exemption from various taxes as state contributions, on the …” „… ground that the tax exemption “formed an essential part of that support which the state granted the …” „… significance of such a “negative state contribution”; that was because “wherever the church is granted tax …”

BVerfGE 53, 366 Order of the Second Senate of 25 March 1980 – 2 BvR 208/76 “Hospital law and church self-determination case” Secular order on the structure and organisation of hospitals that are operated by religious societies, or institutions that are on an equal footing with them or associated with them, as a violation of the constitutional guarantee of the church’s right of self-determination (Hospital Act of the Land North-Rhine/Westphalia). S. 204-233

„… denominational hospitals as part of this state-planned and state-financed system under discussion in the present …” „… constitutional complaint is directed against statutory provisions that subject the operation of state-assisted …” „… carried out jointly by state and church, it is required to comply with the meaning and spirit of the …”

Selected Provisions of the Weimar Constitution S. 455-458

„… ceremony, to participate in religious exercises or to use a religious form of oath. Article 137 (State …” „… church) (1) There shall be no state church. (2) The freedom to form religious societies shall be …” „… limits of the statutes valid for all. It shall confer its offices without participation of the state or …”

Hans-Jürgen Papier Preface by Prof. Dr. Dres. h.c. Hans-Jürgen Papier S. 12-14

„… dealt with matters as varied as church tax, the installation of a crucifix on public premises, the …” „… that there is no state church in Germany and that every religious society has the right of …” „… increasingly similar, are of interest outside Germany, not only for the constitutional courts in other states …”

doi.org/10.5771/9783845205540

Jutta Kruthoffer-Röwekamp - Die Rechtsprechung des EuGH in ihrer Bedeutung für das nationale und internationale Recht der direkt

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Jutta Kruthoffer-Röwekamp (ed.)

Die Rechtsprechung des EuGH in ihrer Bedeutung für das nationale und internationale Recht der direkt

Series: Steuerwissenschaftliche Schriften

Volume 21 2010

Results in this title

Peter J. Wattel EC law and direct taxation: l’Europe des juges et des contribuables S. 17-28

„… , leaving Member States little national sovereignty. Direct taxes (taxes on income and wealth) are not …” „… C-385/00, De Groot, and C-446/03, Marks & Spencer II). Moreover, the tax law in one Member State is …” „… not necessarily comparable to the tax law in another Member State. Decisions such as De Groot …”

Raffaele Russo Double taxation agreements between international and European law S. 53-60

„… briefly mention the difference between tax treaties concluded with third States which entered into force …” „… least one EC Member State: domestic, tax treaty and EC law. We have to make sure that each of the six …” „… Law requires EC member states to take into account their EC Law obligations when they enter into tax …”

Richard Lyal Community law beyond the European Community: Free movement of capital in the wider world S. 119-132

„… Conference affirms that the right of Member States to apply the relevant provisions of their tax law as …” „… will be legitimate for a Member State to refuse to grant a tax advantage in circumstances where it is …” „… this Chapter, all restrictions on the movement of capital between Member States and between Member …”

Philip Baker ECJ jurisprudence from the British point of view (Die Rechtsprechung des EuGH aus britischer Sicht) S. 97-104

„… state that is making the reference. The tax tribunals and the courts in the United Kingdom I. II. 97 are …” „… High Court. I am too young to be a judge and I am a tax lawyer. As you may know, in the United Kingdom …” „… so of their professional lives. In the last hundred years only two tax lawyers have ever been …”

Titelei/Inhaltsverzeichnis S. 2-12

„… ; positive integration; implementation problems; tax law rather than EC law II. 17 Direct taxation; negative …” „… integration; EC Treaty law rather than tax law III. 18 Limits to negative integration in tax mattersIV. 19 …” „… Einzelfallgerechtigkeit; apparent inconsistencyV. 21 But the Member States are to blame just as much; not providing …”

Koen Lenaerts Die Entwicklung der Rechtsprechung des Gerichtshofs der Europäischen Union auf dem Gebiet der direkten Besteuerung S. 29-52

„… ., Some Theoretical Thoughts on Judicial Power and Tax Law, with a Particular Focus on the ECJ, in …” „… Hinnekens, L. und Hinnekens, P. (Hrsg.), A Vision of Taxes within and outside the European Borders …” „… . 485; Kingston, S., A light in the darkness: recent developments in the ECJ’s direct tax jurisprudence …”

doi.org/10.5771/9783845224909

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