The New Tax System of Germany

J. Jastrow

The Quarterly Journal of Economics, 1923, vol. 37, issue 2, 302-341

Abstract: 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.

Date: 1923
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