The Taxation of the Unearned Increment in Germany

R. Brunhuber

The Quarterly Journal of Economics, 1907, vol. 22, issue 1, 83-108

Abstract: Introduction, 83, 84.—The extent of application of the increment-tax in Germany: Kiautschou, Bavaria, Saxony, Cologne, Frankfort, other cities, 85–91.—General principles: object, allowances, exemptions, period of reckoning, rate, 91–100.—Objections: confiscation, compensation for losses, shifting through rise of rents, 100–106.— Appendix: text of the Cologne ordinance, 106–108.

Date: 1907
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