'The Principle of Proportionality in Taxation. A Research on German Constitutional and Tax Law, and Its Application to Taiwanese Cases' The Taiwanese reception of proportionality principle, particularly in the field of tax law, has been unduly general and superficial. Therefore, based on proportionality principle, this research adopts a holistic approach to examine and distinguish various tax law norm groups i.e. fiscal purpose norms, control norms, redistribution norms, simplification purpose norms, and enforcement norms. The refined and clarified tax law norm groups may serve as a model for Taiwanese constitutional law and tax laws further research.

Yang-Sheng Chen wurde in Kaohsiung, Taiwan geboren. Er studierte Rechtswissenschaften an der Nationaluniversität Taiwan. 2006 legte er sein taiwanisches juristisches Staatsexamen ab und qualifizierte sich zum Rechtsanwalt. An derselben Universität erfolgte 2009 sein Masterstudium. 2013 absolvierte er ein Magister Legum-Studium am Fachbereich Rechtswissenschaft der Freien Universität Berlin, an dem er sich im August 2020 promovierte.

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