Karl Brewer

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Karl Bräuer (born July 16, 1881 in Frankenthal (Pfalz) ; † May 12, 1964 in Freiburg im Breisgau ) was a German financial scientist . He was a co-founder of the Taxpayers Association and its second president from 1950 to 1961.

Live and act

After attending secondary school and doing practical work, Karl Bräuer studied history, philosophy, law and political science at the universities of Heidelberg and Leipzig from 1902. In 1906 he passed the exam to become a business graduate at the Leipzig Commercial College. In 1907 he finished his studies at the University of Tübingen with a doctorate in Dr. sc. pol. The work is entitled The burden of the adjacents with sidewalk contributions according to Palatinate law and according to the system of individual particular rights .

After that, Bräuer worked as a research assistant at the Historical Commission in Frankfurt am Main, and later also at the Statistical Office. Since 1912 Bräuer worked at the economics seminar of the University of Leipzig , from 1913 also as a lecturer at the State Science Academy. After participating in World War I from 1914 to 1918 as a soldier at the front ( Iron Cross 2nd and 1st class, Albrechtskreuz ) , Karl Bräuer completed his habilitation in 1919 at the Technical University of Dresden . There he received an unscheduled professorship in 1920 . From 1922 to 1932 Bräuer was a full professor of economics and finance at the University of Breslau . In 1932 he moved to the University of Würzburg .

From 1935 to 1945 Bräuer taught at the University of Leipzig - as the successor to Bruno Moll , who had been dismissed in 1934 due to his Jewish origins . There he was a full professor of economics and finance at the Philological and Historical Department of the Philosophical Faculty. After his election as the new chairman of the Verein für Socialpolitik failed, Bräuer became President of the German Economic Science Society in 1936 , which had been set up by the National Socialists as the successor organization to the now-dissolved Verein für Socialpolitik . The role of Bräuer in this synchronization is unclear.

Bräuer was a member of the NSDAP (No. 3.436.154) and Untersturmführer of the SS (No. 124.599). His work as a trainer for race and settlement issues is controversial. The directory of university lecturers in economics, which lists the period from 1933 to 1945 for this activity, was printed as early as 1938. Contrary to what is stated there, his entry into the NSDAP did not take place in 1935, but in 1933. Bräuer resigned from the Evangelical Lutheran Church in July 1942.

Bräuer was arrested by the occupying forces on May 1, 1945 and was placed under political arrest. In 1946 the 65-year-old retired. In the course of denazification , he was classified in category IV, then as a "fellow traveler".

Karl Bräuer founded the Taxpayers' Association together with others in 1949 . From 1950 to 1960 he was, after Hermann Wunderlich , its second president. Then the 79-year-old brewer retired from the board.

Among other awards, Bräuer received the Goethe Medal for Art and Science (1941) and the Great Cross of Merit of the Order of Merit of the Federal Republic of Germany (1959).

Karl Bräuer was married to Anneliese, née Siedler.

After the publicist Volker Koop had compiled an expertise on the work of Karl Bräuer on behalf of the Association of Taxpayers from 1933 to 1945, the board of directors decided in 2013 to rename the Karl Bräuer Institute and no longer receive the Karl Bräuer Prize to rent. "The (previous) winners will receive a new certificate in retrospect, in which Karl Bräuer no longer appears." (President Reiner Holznagel 2013).

Scientific activities

Bräuer has dealt with financial as well as economic history, statistical and traffic science issues. In the 1920s he accompanied the reorganization of the imperial finances. In 1929 he dealt with the "question of bringing doctors in for trade tax". A lecture from 1933 is entitled: “The tragedy of the German economy, society and culture.” Bräuer studied the tax system of the Anglo-Saxon region and used the system comparison as a method of knowledge. In the 1950s, Bräuer - at that time as President of the Taxpayers' Association - discussed the "problems of financial and tax reform". Karl Bräuer was also the editor of Teubner's handbook of political and economic studies in three volumes (1924–1928) and of financial and economic studies (32 volumes: 1927–1942).

Works

  • Critical studies on the literature and source studies of economic history, Leipzig 1912
  • The reorganization of the German financial economy and the new Reich tax system, Stuttgart 1920
  • The taxation of war profits in European countries, Stuttgart 1921.
  • Outlines and studies of a theory of the tax rate, Jena 1927
  • Financial taxes, special purpose taxes and special purpose tax receipts. A financial theory and financial policy study, Munich (among others) 1928
  • Imperial tobacco monopoly or tobacco consumption tax? A contribution to the financial and tax policy of the German Reich, Jena 1931
  • Report on the founding day 1936 and the day of "German Economics 1937" ed. by Karl Bräuer (= Schr. d. German Wirt. wiss. Gesell., Vol. 1 (1938))
  • Problems of a financial and tax reform 1954, 2 volumes, Bad Wishofen 1954

literature

  • Munzinger archive delivery 48/60; Technische Hochschule Stuttgart (ed.): Speeches and essays, Vol. 31, In memory of Eduard Gottfried Steinke, Alfred Ehrhardt, Karl Bräuer, August Wewerka, Richard Grammel, Kurt Bennewitz, Stuttgart 1965, pp. 13-14.
  • H. Janssen, Economics and National Socialism. German economics in the thirties, Marburg 1998.
  • "Karl Bräuer" in: Professor Catalog of the University of Leipzig, Ed. Chair for Modern and Contemporary History, History Seminar of the University of Leipzig

Web links

Individual evidence

  1. ↑ Karl Bräuer is only a burdening story , FAZ.net, accessed on June 21, 2013
  2. ^ Ernst Klee : The culture lexicon for the Third Reich. Who was what before and after 1945. S. Fischer, Frankfurt am Main 2007, ISBN 978-3-10-039326-5 , p. 71.
  3. ↑ Karl Bräuer is only a burdening story , FAZ.net, accessed on June 21, 2013
  4. ↑ Volker Koop : Expertise on Prof. Dr. Karl Bräuer for the period between 1933 and 1945 (PDF; 352 kB)
  5. ↑ Volker Koop : Expertise on Prof. Dr. Karl Bräuer for the period between 1933 and 1945 (PDF; 352 kB)
  6. ↑ Karl Bräuer is only a burdening story . Frankfurter Allgemeine Zeitung, June 21, 2013
personal data
SURNAME Bräuer, Karl
BRIEF DESCRIPTION German finance scientist
DATE OF BIRTH July 16, 1881
PLACE OF BIRTH Frankenthal
DATE OF DEATH May 12, 1964
Place of death Freiburg in Breisgau