[학위논문] 통일세 도입에 관한 연구 : 단계별 접근 방법을 중심으로
...Articles 23, 38 and 59 of the Constitution, it cannot be regarded as an infringement of property
rights due to the imposition of a Reunification Tax. According to the interpretation of the provisions of Article 14 of the Basic Law of Germany, the Solidarity Tax does not constitute an infringement of property
rights. Along with the Reunification Tax Act, the Reunification Tax Management Special Account...