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Von Arnauld, A., & Zimmermann, K. W. (2000). Regulating Government’s Share: The Fifty-Percent Rule of the Federal Constitutional Court in Germany. Helmut Schmidt Universität Hamburg, Working Paper No. 100.

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• 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.