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The New Tax System of Germany

Quarterly Journal of Economics 1923 37(2), 302
I. The general situation. — Compromises between parties, 307. — II. The several taxes; tabular view, 309. — Income tax, 309. — Property tax, 315. — Inheritance tax, 316. — Other direct taxes, 320. — Provision for currency depreciation, 324. — Taxes on property transactions, 325. — III. Taxes on consumption; the sales tax, 328. — Analogous taxes, 331. — The older consumption taxes, 335. — IV. Conclusion, 337.

The German Capital Levy Tax

Quarterly Journal of Economics 1920 34(3), 462
The author's proposal of 1917, 462. — The law of 1919, 463. — Other tax law, 469. — Administration importance, 469. — Why no severe sacrifice was made, 470.