Class tax
The class tax (also rank tax) was a common type of income tax in Prussia . It was introduced in 1820 and is considered the forerunner of income tax.
It divided the taxpayers into five classes, which had to pay staggered rates, according to external characteristics, from which one could infer individual performance. The new tax was only levied on the flat land .
The intended tax classes:
- "excellent" wealthy and wealthy citizens
- wealthy bourgeoisie and peasant class
- moderately wealthy middle class and peasant class
- low bourgeoisie and peasant class
- Wage workers, servants and day laborers
With the exception of the lowest tax bracket, the tax was paid as household tax . The annual tax rates were 48 thalers in the first, 24 thalers in the second, 12 in the third, 4 thalers in the fourth and a maximum of 1½ thalers in the fifth level. "The inadequate consideration of tax performance, which was evident in the lack of sufficient gradations of the classes, but especially in the limitation of the highest tax rate to 48 thaler," made a revision of the original rates necessary as early as 1821.
During the revolution of 1848/49 , the replacement of the class tax with an income tax was demanded, as this was considered unjust. In 1851 it was split up: "The old tax only hit incomes up to 1000 thalers, all higher ones were subject to a classified income tax in the whole country."
Individual evidence
- ↑ Hans-Peter Ullmann, The German Tax State, Verlag CH Beck, original edition, Munich 2005, ISBN 3-406-51135-X , p. 29
- ↑ Bernhard Fuisting: The Prussian Income Tax Act of June 24, 1891 and the implementation instruction of August 5, 1891, with explanations and an introduction: The historical development of the Prussian tax system and systematic presentation of income tax . Second increased and improved edition. Heymann Berlin 1892. p. 25 ff. P. 25 ff. Digital.staatsbibliothek-berlin.de
- ↑ Hans-Peter Ullmann, The German Tax State, Verlag CH Beck, original edition, Munich 2005, ISBN 3-406-51135-X , p. 44