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The New Tax System of Germany

J. Jastrow

University of Berlin

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.

DOI

10.2307/1883933

Volume

37 (2)

Pages

302

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