Kurt Schmidt (finance scientist)

Kurt Schmidt (born October 18, 1924 in Sobernheim / Nahe ; † September 17, 2008 ) was a German finance scientist and university professor .

Life

Kurt Schmidt, son of the commercial agent Adam Schmidt and Marie-born young, devoted himself after high school studying economics at the Universities of Lausanne and Bonn , where he 1952 Dr. rer. pole. received his doctorate . After years of assistance , he completed his habilitation in Bonn in 1957 as a private lecturer in economics and finance, in 1963 he accepted a professorship for economics and finance at the TU Berlin , in 1968 he switched to the same chair at the University of Mainz , which he held until his retirement in 1988 filled out.

Schmidt, who was particularly concerned with taxation and financial policy , was also active in scientific policy advice, from 1974 to 1984 as a member of the Advisory Council for the assessment of macroeconomic developments . In 1968 he became a member of the Scientific Advisory Board at the Federal Ministry of Finance , which he chaired from 1986 to 1990.

Publications

• The tax progression, In: Volume 20 of publications of the List Society: Studies on the Economics of the Present, Kyklos-Verlag, 1960
• With Eberhard Wille : The multi-year financial planning: desire and reality, In: Volume 3 of economy and society, Mohr, 1970 ISBN 3163316417
• Corporate tax reform: requirements and solutions; Merton reading at the Johann Wolfgang Goethe University, Frankfurt am Main, In: Volume 2 of Merton readings at the Johann Wolfgang Goethe University Frankfurt am Main, Springer 1986, ISBN 3540169563
• On the benefits and harm of the shadow economy: Lecture given at the annual meeting of the Society for the Promotion of Public Finance Research e. V., Cologne, on January 28, 1988 in the University of Cologne, In: Edition 15 of special publication, Finanzwissenschaftliches Forschungsinstitut (Cologne) , Finanzwissenschaftliches Forschungsinstitut, 1988 ISBN 3923342144
• More Chances for Reason: Obstacles to a Rational Financial Policy and Opportunities to Overcome them, In: Meeting reports of the Scientific Society at the Johann Wolfgang Goethe University in Frankfurt am Main , Steiner, 1991 ISBN 3515058931

literature

• Karl Strute: Who's who in technology, Volume 2, Published by Who's Who Book & Pub. for International Biographical Encyclopedias, 1984; Page 1906.
• Katrin Hofmann: Kürschner's Scholars Calendar, Volume 1; Volume 18, Issue 18, KG Saur, 2001; ISBN 3598236034 . Page 2832.
• Brockhaus Enzyklopädie, 21st Edition , Volume 24, September 2006; ISBN 3765341452 . Page 363.
• Walter Habel: Who is Who, Schmidt-Römhild, 2008; ISBN 3795020468 . Page 1367.