War tax
War tax refers to a property tax that is levied in connection with a war.
Germany
As early as 1808, Baron vom Stein had recommended an income tax as a war levy and was based on the English income tax from 1799.
The war tax levied in Germany in 1918 was levied in the form of a tax on capital gains, this was a "tax on the growth that resulted from the comparison of the total movable and immovable property less the debts of a taxpayer at different points in time".
The war tax was divided into the war tax (extraordinary tax to cover the costs of warfare) and the war profit tax. The so-called war profiteer is the one who makes excessive profits during a war, especially from army supplies.
Fonts
- Paul Beusch : The extraordinary war tax for 1919 and the war tax from the increase in assets. The Reichsnotopfer 1920.
Individual evidence
- ↑ Brockhaus from 1923, Volume 2, page 717
- ↑ Brockhaus from 1923, Volume 4, Page 399
- ^ German Reich Law on an Extraordinary War Tax for the Financial Year 1918 of July 26, 1918, Reichsgesetzesblatt 1918, page 964
- ↑ German Reich Law on a War Tax on Property Accruals of September 10, 1919 Reich Law Gazette 1919 p. 1579
- ^ The new Brockhaus 1937 Volume 2, page 740