Alexander Hoffmann (economist)

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Alexander Hoffmann (born October 7, 1879 in Steinpleis , † April 16, 1946 in Leipzig ) was a German business economist and university professor.

Hoffmann studied political science in Leipzig and Tübingen and law in Leipzig, Munich and Jena. He received his doctorate in both subjects and qualified as a professor for economics and private economics in Leipzig in 1920, became a full professor of economics at the TH Darmstadt in 1921/22 and, from 1922 until his death, a full professor of business administration at the University of Leipzig . In November 1933 he, who did not become a party member of the NSDAP, signed the confession of the German professors to Adolf Hitler . However, his private economic positions opposed National Socialism , especially the theories of Walter Thoms . In 1944 in Leipzig he was urged ahead of time to retire, which happened in March 1945.

Hoffmann created a closed business management system in the economics of commercial enterprises (1932). Its international orientation was also remarkable within German business administration.

Fonts

  • The direct state taxes in the Kingdom of Saxony with special consideration d. general income tax , 1906 (= dissertation)
  • The Italian general partnership , 1914 (= dissertation)
  • Local taxation in Italy , 1915
  • The national economy in medieval Serbia , 1920 (= Habil.schr.)
  • The concentration movement in d. German industry , 1922
  • The profit d. commercial enterprise , 1929
  • The consolidated balance sheet , 1930
  • The taxation of the profits of the commercial enterprise abroad , 1934
  • Commercial forms of business , 1937
  • The credit system in today's Italy , 1939

literature

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