Article

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)

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

How to Cite: Hoffer, S. (2010) “Caesar As God's Banker: Using Germany's Church Tax As an Example of Non-Geographically Bounded Taxing Jurisdiction”, Washington University Global Studies Law Review. 9(4).