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Englisch, J., & Kube, H. (2023). Constitutional Requirements for Substantive Tax Law in Federal Republic of Germany. Review of International and European Economic Law, 2.
https://rieel.com/index.php/rieel/article/view/46

has been cited by the following article:

• TITLE: Private Property and Constitutional Limits on the Taxing Power: An Overview of the Prohibition on Confiscatory Taxation in the Brazilian, German, Spanish, Argentine, and Mexican Legal Orders

  AUTHORS: Beatriz Milani Gimenez

  KEYWORDS: Prohibition on Confiscatory Taxation, Ability-to-Pay Principle, Minimum Subsistence, Brazilian Federal Constitution, Tax Equality (Isonomy)

  JOURNAL NAME: Beijing Law Review, Vol.16 No.4, December 9, 2025

  ABSTRACT: This paper examines the constitutional prohibition on confiscatory taxation in Brazilian law as a limit on state taxing power. Using doctrinal and comparative analysis, it explores the principle’s connection to property rights, the ability-to-pay principle, and minimum subsistence. The study finds that this prohibition, while explicit in Brazil’s 1988 Constitution, is a common feature across the German, Spanish, Argentine, and Mexican legal systems, where it is protected either explicitly or implicitly through fundamental rights.