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It is predicted that church membership in the Protestant church in Germany will be cut in half by 2060. Church tax liability plays a central role in church resignations. Therefore, reform proposals of the church tax law are discussed to prevent church resignations, such as the exemption of young professionals from church tax liability.However, the right to tax is not a purely ecclesiastical matter but has implications for the state sector. Therefore, the collection of church taxes entails framework conditions imposed by the Constitution, which limits the church's freedom of organization. This thesis examines the reform proposals of church tax law regarding their legal feasibility and, in doing so, sheds light on the limits of the tax autonomy of religious communities. Central questions are: How flexible is the taxation right of religious communities? What is the church allowed to do? And what can it implement?

Germany --- church tax --- reform

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Focusing on the way bishops in the eleventh century used the ecclesiastical tithe - church taxes - to develop or re-order ties of loyalty and dependence within their dioceses, this book offers a new perspective on episcopacy in medieval Germany and Italy. Using three broad case studies from the dioceses of Mainz, Salzburg and Lucca in Tuscany, John Eldevik places the social dynamics of collecting the church tithe within current debates about religious reform, social change and the so-called 'feudal revolution' in the eleventh century, and analyses a key economic institution, the medieval tithe, as a social and political phenomenon. By examining episcopal churches and their possessions not in institutional terms, but as social networks which bishops were obliged to negotiate and construct over time using legal, historiographical and interpersonal means, this comparative study casts fresh light on the history of early medieval society.

Tithes --- Episcopacy --- Patronage, Ecclesiastical. --- Church history --- Dîme --- Episcopat --- Patronage ecclésiastique --- Eglise --- History --- History. --- Histoire --- Patronage, Ecclesiastical --- Benefices, Ecclesiastical --- Bishops --- Church and state --- Temporal power --- Temporal power. --- Holy Roman Empire --- Church history. --- Dîme --- Patronage ecclésiastique --- Church finance --- Ecclesiastical law --- Fees, Ecclesiastical --- Finance, Personal --- Taxation --- Annates --- Church tax --- Income tax --- Ecclesiastical patronage --- Church polity --- Church property --- Clergy --- Collegiality of bishops --- Apostolic succession --- Christianity --- Law and legislation --- Religious aspects --- Collegiality --- Middle Ages, 600-1500 --- Arts and Humanities --- Tithes - Germany - History --- Episcopacy - History --- Church history - Middle Ages, 600-1500 --- Biens ecclésiastiques --- Impôt ecclésiastique --- Terres d'Église --- Bénéfices ecclésiastiques --- Église et État --- Saint Empire romain germanique --- Église catholique --- Moyen âge