Hey, Johanna (2020). Effectiveness of Regulatory Taxes: Control Through Proceedings v. Judicial Control: A German Constitutional Perspective. Intertax, 48 (4). S. 360 - 369. ALPHEN AAN DEN RIJN: KLUWER LAW INT. ISSN 1875-8347

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Abstract

Effectiveness control is key for any evidence-based tax policy. This applies in particular to regulatory taxes. Often, however, there is a lack of systematic monitoring of the achievement of objectives. The present article examines the legal consequences of failing to achieve the objectives and discusses which legal instruments can be used to ensure that legal evaluations are carried out.

Item Type: Journal Article
Creators:
CreatorsEmailORCIDORCID Put Code
Hey, JohannaUNSPECIFIEDUNSPECIFIEDUNSPECIFIED
URN: urn:nbn:de:hbz:38-351182
Journal or Publication Title: Intertax
Volume: 48
Number: 4
Page Range: S. 360 - 369
Date: 2020
Publisher: KLUWER LAW INT
Place of Publication: ALPHEN AAN DEN RIJN
ISSN: 1875-8347
Language: English
Faculty: Faculty of Law
Divisions: Faculty of Law > Zivilrecht > Professur für Bürgerliches Recht, Bilanz- und Steuerrecht
Subjects: Law
Uncontrolled Keywords:
KeywordsLanguage
TAXATIONMultiple languages
LawMultiple languages
Refereed: Yes
URI: http://kups.ub.uni-koeln.de/id/eprint/35118

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