»The Benefit Principle for Non-tax Levies in the (German) Taxing State – Illustrated Through the Example of Recurring Road Construction Contributions«: The study examines the Benefit Principle for non-tax levies in the (German) Taxing State using the example of recurring road construction contributions, which have always since their origination in Germany been politically controversial. It identifies and assesses constitutional frameworks and the viability of recurring contributions in terms of benefit compensation and equality principles. The study reveals shortcomings in charging units, examines state practices, and explores possible reform options.
