 The Transfer of Ideas about Taxation in a Federal State: the Example of the German Empire, 1875‑1914Andreas Thier Chapter 5 in Global Debates about Taxation, 2007, pp 83-96 from Palgrave Macmillan Abstract: Abstract A fundamental change of tax policy took place in Germany after the foundation of the second German Empire in 1871. The income tax was established in nearly all German states as the dominant part of the tax system (for the first time in Saxony in 1874) often in combination with a wealth tax.1 At the same time, elements of a wealth tax were also introduced at the level of the central state. In 1913, a bill was passed in the Reichstag, the German diet, which is often considered the first step towards an imperial income tax.2 Prior to the foundation of the German Empire, tax policies in the German states had been characterized by a mixture of object taxes (especially in the southern states) and personal taxes (as in Prussia and the other northern states).3 A coherent income tax order, however, had existed in none of the German states. After the foundation of the German Empire, a process of convergence among the German states and between the state and central levels began to take shape.4 Keywords: Individual State; German State; Global Debate; Legislative Period; Legal Transplant (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-62551-8_5 Ordering information: This item can be ordered from Access Statistics for this chapter More chapters in Palgrave Macmillan Books from Palgrave Macmillan |
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