Washington University Global Studies Law Review
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.
Caesar As God's Banker: Using Germany's Church Tax As an Example of Non-Geographically Bounded Taxing Jurisdiction,
Wash. U. Global Stud. L. Rev.