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
Full text not available from this repository.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: |
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| 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: |
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| Refereed: | Yes | ||||||||
| URI: | http://kups.ub.uni-koeln.de/id/eprint/35118 |
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