Description of the project:

The essential goal of this project is a quantitative examination of the ability to pay principle on the basis of selected issues related to the taxation of employees from a view of Comparative law. So far, the deductability of commuting expenses, childcare costs, and the costs of education and vocational training as well as costs for double housekeeping have been taken into account. For the sake of comparability of the characteristics in the examined countries the individual items of data are not only conceptualized in text form but also in quantitative indicators. The following countries are being examined: Germany, Finland, France, Great Britain, the Netherlands, Austria, Sweden, Spain and the USA.
The project has been funded by the German Research Foundation, DFG (, since the spring of 2011.



Prof. Dr. Ekkehart Reimer
Ass. iur. Tanja Weimar


Other contributers:

Ref. iur. Johannes Becker
Stud. iur. Katharina Bernhart
Stud. iur. Julia Bräutigam
Ref. iur. Juliane Hettche
Ref. iur. Ruben Martini
Ref. iur. Sebastian Röger 
Ref. iur. Christian Schmidt 
Ref. iur. Robert Schneidenbach
Ass. iur. Matthias Valta
Stud. iur. Kamilla Zembala
Alberto Vega (Universitat Pompeu Fabra, Barcelona)


Further information:

For further information on the „ability to pay principle“ from a view of Community law, Convention law and Comparative law see the article in DStR 2009, Beihefter zu Heft 34, 129*ff. (German)








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Latest Revision: 2015-11-24
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