Fritz Neumark

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Fritz Neumark (born July 20, 1900 in Hanover ; † March 9, 1991 in Baden-Baden ) was a German financial scientist.

Live and act

The son of a Hanoverian businessman attended the secondary school (today: Tellkampfschule ) in Hanover and graduated from high school in June 1918 . Shortly afterwards he was drafted into military service. In 1919 he began studying political science at the University of Hamburg , the University of Munich and finally the University of Jena . There he was in 1921 with a thesis on the concept and nature of inflation doctorate . From 1923 to 1925 he was a consultant in the Reich Ministry of Finance and then moved to the University of Frankfurt am Main as an assistant to Wilhelm Gerloff . There he completed his habilitation in 1927 (subject of the habilitation thesis: The Reich Household ) and was appointed extraordinary professor in 1931. Due to the so-called Aryan paragraph in the law for the restoration of the civil service , this position was withdrawn from him in March 1933.

After his release, Neumark emigrated to Turkey in 1933 . Alongside other well-known emigrants such as Alexander Rustow and Ernst Reuter , he became a professor at the University of Istanbul . He reported about this time in 1980 in his book Refuge on the Bosporus . In 1952 he returned to the University of Frankfurt am Main as a professor and was its rector from 1954 to 1955 and from 1961 to 1962. Neumark was visiting professor at the University of Basel (1954/55) and at Columbia University in New York (1962/63).

Its scientific significance lies in its participation in the modernization of public finance as an instrument of global economic control (Fiscal Policy, Keynesianism ). Neumark dealt in particular with tax justice and taxation principles . In the debate about a withholding tax on interest income, which was hotly debated in the early days of the social-liberal coalition, he argued, for reasons of justice, that all capital income should be subject to tax. He is also considered to be one of the fathers of the Stability Act of 1967. In the 1970s, however, he was one of those who viewed rising national debt as harmless.

Honors

Neumark was awarded honorary doctorates by the Universities of Frankfurt am Main, the Free University of Berlin , the University of Göttingen , the University of Paris (Sorbonne) and the University of Istanbul. A path on the Westend campus was named after him.

Fonts (selection)

  • Concept and nature of inflation. Fischer, Jena 1922 (also dissertation).
  • The imperial budget. A contribution to the teaching of public finances. Fischer, Jena 1929 (also habilitation thesis).
  • New ideologies of economic policy . Deuticke, Leipzig 1936.
  • Theory and Practice of Modern Income Taxation. Francke, Bern 1947.
  • Genel ekonomi teorisi. Ismail Akgün Matbaası, Istanbul 1948.
  • Economic and financial problems of the intervention state . Mohr, Tübingen 1961.
  • Principles of fair and economically rational tax policy. Mohr (Siebeck), Tübingen 1970.
  • Refuge on the Bosporus: German scholars, politicians and artists in emigration 1933–1953. Knecht, Frankfurt am Main 1980.

literature

Web links

Individual evidence

  1. Official Journal Frankfurt 17/2015.