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IFF-HSG Working Papers – No. 2022-14

In May 2022 the Institut für Steuerrecht at the University of Cologne organized a memorial event for Prof. Dr. Klaus Tipke, one of the most important tax law scholars of our time. He passed away in May 2021.

The goal of Prof. Peter Hongler’s presentation was to place tax harmonization in a broader context of what is considered to be a just basic structure of a state.

The most recent policy decisions of the European Central Bank show that monetary policy, fiscal equalisation systems and tax harmonization should go hand in hand. Otherwise, the basic structure becomes unstable. Both in politics but also in academia, however, there is tendency only to look at one of the elements.

The following documents is a translation of parts of Peter Hongler’s manuscript. The final version will be published in the course of this year in German.

Autor: Manuela Leuenberger

Datum: 18. August 2022