期刊名称：Washington University Global Studies Law Review
印刷版ISSN：1546-6981
出版年度：2010
卷号：9
期号：4
页码：595-637
出版社：Washington University School of Law
摘要：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.
关键词：Religious institutions -- Taxation; Catholic Church -- Germany; Catholic Church -- United States; Church buildings; Local taxation
