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Caesar As God's Banker: Using Germany's Church Tax As an Example of Non-Geographically Bounded Taxing Jurisdiction

Author: Stephanie Hoffer (The Ohio State University)

  • Caesar As God's Banker: Using Germany's Church Tax As an Example of Non-Geographically Bounded Taxing Jurisdiction

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    Caesar As God's Banker: Using Germany's Church Tax As an Example of Non-Geographically Bounded Taxing Jurisdiction

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Abstract

This Article compares the modern-day German church tax to church taxes levied by the American colonies and early states and concludes that, unlike its American counterparts, the German church tax is not wholly a "church" tax.

Keywords: Religious institutions -- Taxation, Catholic Church -- Germany, Catholic Church -- United States, Church buildings, Local taxation

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Published on
01 Jan 2010
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