Reich Ministry of Finance

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1935: The Reich Ministry of Finance, corner of Wilhelmplatz and Wilhelmstrasse

The Reich Ministry of Finance (RFM) was the head of the Reich Finance Administration in the German Reich from 1919 to 1945 . The highest employer was the Reich Minister of Finance . The Ministry was located in Berlin on the south side of Wilhelmplatz , corner of Wilhelmplatz 1/2 and Wilhelmstrasse 60-62.

The Federal Ministry of Finance regards the Reich Ministry of Finance as its predecessor and has set up a Commission of Historians, whose particular task is to research the history of the Ministry during the National Socialist era.

Legal basis

In the German Empire there was no central tax and financial administration. Although the Reichsschatzamt existed as a Reich authority responsible for drawing up budget plans for the entire state, each member state administered itself. After the November Revolution of 1918, centralization of financial administration was sought and implemented as part of the Erzberger reform . The important legal bases for this were:

  • the law on provisional imperial power of February 10, 1919, in which legislative and executive powers were assigned to imperial ministers before a constitution existed ,
  • the decree concerning the establishment and designation of the supreme Reich authorities on 21 March 1919 in which the official name of the authority Finance Ministry official designation and the Executive Minister Minister of Finance has been set,
  • the Weimar Constitution announced on August 14, 1919 , Article 14 in conjunction with Article 13 (Reich law breaks land law) transferred the financial administration to the Reich and gave the new Reich Finance Administration full access to almost all taxes,
  • and the law on the Reich Finance Administration of September 10, 1919, in which the centralization of the financial administration and uniform tax collection throughout the German Reich was laid down.

Tasks and structure

Development of the Reich Finance Administration from 1920 to 1926

The main task of the Reich Ministry of Finance was to raise funds for the Reich by collecting and collecting taxes. The Reich Minister of Finance had executive and judicial powers. It was able to issue laws and implementing ordinances that were to be implemented by all subordinate enforcement bodies. In addition, the Reich Ministry of Finance prepared the state budget for the Reich, administered the Reich assets, in particular the real estate owned by the Reich, and completely monitored the financial income of the states and municipalities.

The Reich Finance Administration was divided into three levels: the top management lay with the Reich Ministry of Finance, which was followed by an average of 25 state tax offices (called Oberfinanzpräsidien from 1937 onwards), at the lower and local levels, then around 1000 tax offices and 200 customs authorities . Although the name suggests that, the state tax offices were not independent or federal state institutions, but have been directly subordinate to the Reich Ministry of Finance since the establishment of the Reich Finance Administration. In addition, the following authorities were temporarily subordinate to the Ministry:

The structural organization of the Reich Ministry of Finance itself was subject to brisk change throughout its existence. The core departments, however, were always department I (budget), department II (customs) and department III (taxes). In the first few years the departments were headed by State Secretaries who were directly subordinate to the Reich Minister of Finance . From 1924 there was only one State Secretary. From then on, under-secretaries took over the management of the departments.

Development in the Weimar Republic

The institutional development of the Reich Ministry of Finance was particularly marked between 1919 and 1933 by the transfer of constantly changing political tasks, which were associated with very high staff fluctuations and frequent restructuring measures within the authority.

The Reich Minister of Finance was a member of the respective Reich government . Since almost none of the 19 cabinets were supported by a parliamentary majority during the Weimar period , no government lasted longer than eight months on average. Accordingly, in addition to the Reich Minister of Finance , the top staff in the Reich Ministry of Finance also changed with each government . The core departments remained the institutional focus, but permanent reshuffles took place from beginning to end in the subdivisions and departments . These changes were an expression of the politicization of the administration, which was constantly being assigned new tasks.

Even in the development phase of the Reich Ministry of Finance, party-political reasons were often decisive in filling vacancies and / or setting up new departments. After a cabinet change, a number of former ministers and state secretaries often remained in office . For example, in 1921 a separate tax audit department was set up for the center politician Paul Beusch and immediately dissolved again in 1923 after his retirement . In terms of personnel, the founding of the Reich Finance Administration already appeared scandalous: Erzberger offered the former state finance ministers who were critical of his reforms, if the bill was approved , to make them presidents of the state tax offices for life, whereby they would receive the salary of a state minister - an offer that all those addressed agreed.

The Reich Ministry of Finance around 1930

In the early years the Reich Ministry of Finance suffered from an oppressive lack of space and staff. Very few officials came from disbanded Reich authorities. Only six employees moved from the former Reich Treasury to the newly created Republican Treasury. Regardless of this, between 1919 and 1924 the number of employees in the ministry alone rose from zero to 1,137 or in the entire new Reich Finance Administration to around 30,000 and by 1933 to 73,000.

The Reich Ministry of Finance took over the offices of the former Reich Treasury at Wilhelmstrasse 61 and expanded it to the properties at Wilhelmsplatz 1-2 and Wilhelmstrasse 60-62 within three years . According to Albert Boenicke, organizational officer in the Reich Ministry of Finance and from 1934 President of the State Finance Office in Berlin, a well-planned selection of qualified applicants was out of the question:

“You had to take the staff from where you got them. It poured in unseen from all sides: from other branches of administration, from municipal administrations, from professions, from the army and the navy. The difficulties of separating out any reasonably usable forces from these influxing masses were enormous. Those from the private sector mostly lacked any understanding of the issues. Almost all new hires lacked the necessary prior knowledge. "

- Albert Boenicke

The financial administration took over almost all of the municipal and specialist officials from the eastern territories lost after the First World War , as well as from northern Schleswig and Alsace-Lorraine . The enthusiasm of this generally heterogeneous civil service about the new job was not great; in particular the previous civil servants from the disbanded state administrations entered the new republican imperial service only reluctantly.

Anti-republican resentments existed in all state authorities during the Weimar period. This was not unusual even in the Reich Ministry of Finance, where officials at the lower and middle levels often made their superiors aware of the “transience of parliamentary ministers” with open or claused advice or simply ignored instructions. It didn't look any better at the top either: Eugen Schiffer , the first Reich Minister of Finance, stayed in office for two months. He later preferred to practice as a lawyer again and criticized the sheer mass of regulations, which are barely manageable even for experts.

The administrative costs of the new Reich tax administration were enormous. By 1926, the Reich Ministry of Finance alone had developed into a gigantic administrative apparatus with ten departments. New tax offices arose in almost all district towns across the country. Their technical equipment was already considerable for the time. 1928 existed in the Reich Finance Administration:

Everywhere in Germany, like here z. B. in Northeim in the style of neoclassicism , tax offices were established in the 1920s
  • 4500 typewriters ,
  • 1800 duplicators for copying forms, inquiries, circulars etc.,
  • 1400 adding and calculating machines,
  • 260 addressing and list printing machines,
  • 196 booking engines
  • and phones in every office.

Much of the total tax revenue went from the outset to maintaining the system. In August 1919, Finance Minister Erzberger emphasized to the delegates of the Weimar National Assembly that “income must be increased by 900%”. In figures, this demand for the Reich was: instead of two billion marks in taxes and duties before the war, now 17 billion marks. It was noteworthy that his ministry announced this amount before January 20, 1920, and thus before the ratification of the Versailles Treaty , especially since the first reparation installment was not to be paid until April 1921 and the final amount had not yet been determined at that time. When asked by the MPs what the extreme increase in the state's financial requirements resulted from, the Reich Minister of Finance replied that the new tax laws are not only intended to establish and maintain a new financial system; The main objective is rather the redistribution of income and assets in order to be able to establish social justice and thus the new democratic order. “A good finance minister is the best socialization minister,” said Erzberger, as succinctly as he was vulnerable to his reform concept in the National Assembly.

The constitutional position of the Reich Minister of Finance and his political power was enormous. He commanded more than 80% of the total tax revenue, was the employer of the civil service on three administrative levels and together with the Reich Chancellor he had a veto on all expenditure and budgetary matters.

With this abundance of power, the Reich Ministry of Finance was permanently and automatically under constant fire. The attacks were directed against all Reich Ministers of Finance, regardless of their color . Many people sang a well-known mocking song with the melody of the then popular Haarmann song on the non-party Reich Minister of Finance, Hans Luther ; after his departure, the name was adapted to the new incumbent:

"Wait, just wait a while, then Luther will come to you too, with the big tax screw and make bone meal out of you!"

In many communities, businesses and large sections of the population as a whole, the new or redesigned taxes aroused indignation. Sales tax was introduced as an absolute novelty . In particular, income tax , corporation tax , capital gains tax as well as inheritance and real estate transfer taxes were not entirely unknown, but now fell within the competence of the Reich, with a significant increase. For example, the income tax previously levied by the states and municipalities in the German Empire comprised a maximum of 4% and now rose to a maximum peak rate of 60%. The direct wage tax deduction was passed on to the employer .

The building, originally built in the 1920s as the Pasewalk tax office , is now the seat of the city administration

What was also new was the large amount of time and money that had to be invested in private households for tax returns and / or for tax advisors. Likewise, in the private sector, new business transactions, monthly prepayments and frequent audits required high expenditures - as did new qualified personnel. As tax subjects, companies in particular not only had to pay taxes from now on, but also calculate them themselves, subject to verification, and register them monthly with the responsible tax office.

It soon turned out that, like a holey bucket, a large proportion of tax revenue is consumed by the bureaucracy on the way to government spending . At that time, a start was also made to collect some types of tax that are more expensive to collect than what they bring in. In connection with the Reich Ministry of Finance, Max Weber coined the phrase “rule of the bureaucracy”, but reacted to the increasing radicalization and polemics with increasing alienation.

In principle, the integration of the Reich Finance Administration into democratic Weimar politics explains why the Reich Ministry of Finance was the preferred target for polemical attacks by right-wing, radical left and also conservative parties. During his " time of struggle " Hitler often spoke of "parliamentary-democratic rascals, which like a swarm of locusts scour our once clean administration". This referred in particular to the Reich Ministry of Finance, which was newly established during the Weimar period and had no comparable predecessor in the Empire. In many circles it was thus considered a creature of the first German democracy . This impression came about not least because the Reich Ministry of Finance was in charge of the reparations question, high tax levies and a number of tasks that were closely related to republican politics.

Development in the time of National Socialism

After Hitler came to power , the resentments against the financial administration were suddenly forgotten: the Reich Ministry of Finance was not dissolved, the National Socialists essentially took over the tax system of the Weimar Republic. The realization that both a centrally organized democratic state and the totalitarian state need high financial resources to maintain its system may have played a role. Like every ministry after 1933, the Reich Ministry of Finance was systematically taken over by the National Socialist ideology and instrumentalized for corresponding purposes.

The Hitler cabinet formed on January 30, 1933

With few exceptions, all employees of the Reich Finance Administration after the transfer of power remained in office just as early as Papen appointed Minister of Finance Lutz Graf Schwerin von Krosigk . After Hitler's personal intervention, the Jewish State Secretary Arthur Zarden was replaced by the NSDAP financial expert Fritz Reinhardt . The new state secretary tried to ideologize tax law and put forward five guiding principles for the new tax policy:

  1. Without taxes there is no state, without the state there is no possibility of the individual to exist and develop.
  2. Taxes must be socially fair.
  3. The taxes must correspond to the idea of ​​population policy.
  4. Taxes must reflect the idea of ​​the value of personality.
  5. Taxes must correspond to the idea of ​​the social, economic and financial recovery of the things of our people.

The principles of the National Socialist tax policy were only gradually implemented in practice, since personal continuity in the Reich Finance Administration was maintained. Directly in the Reich Ministry of Finance, according to the law for the restoration of the civil service of April 7, 1933, no more than two of the active civil servants were dismissed under the Aryan paragraph , six were transferred to other posts and six others were given paid retirement. Although the National Socialists had repeatedly propagated job cuts for civil servants to relieve the public budget before they came to power, little changed in terms of personnel in the entire Reich Finance Administration. Until 1945 the number of employees remained constant at 73,000 due to newly assigned tasks.

From 1933 onwards, the so-called Reinhardt program ensured enormous additional work in all three administrative levels . For example, it included a newly introduced interest-free marriage loan of 1,000 Reichsmarks for newlyweds. The audit and payment were made by the responsible tax offices. There the officials had the feeling that suddenly everyone wanted to get married “on the hunt for the thousand mark note”. Lots of requests were received, the timely processing of which was almost impossible. Even the Reich Ministry of Finance in Berlin literally sank into work in this regard: special messengers brought basket-wise thank-you letters in which bridal couples shared “the whole novel of their love and their heart”, all of which were answered or forwarded to the responsible tax offices.

Likewise, the Tax Adjustment Act, which came into force on October 16, 1934, along with ten other tax ordinances, created additional tasks and extra work. These laws caused a sensation in the population because they were associated with considerable tax relief. Among other things, income tax, sales tax, vehicle tax and property tax were reduced; corporate income tax, however, rose from 20% to 40%. In fact, the tax policy pursued between 1933 and 1935 led the citizens to a tax break totaling 1.75 billion marks. As a result of the associated increase in purchasing power , tax revenues rose by an additional 5.4 billion marks in the same period, despite the tax cuts. Financial experts had already predicted this effect during the Weimar period.

In any case, after 1933 there was a strong reliance on the Weimar tax legislation, including the literal adoption of formulations. In other words, the plans in the Reich Ministry of Finance were de facto linked to the preparatory work of the Weimar Republic. Many of the newly introduced elements were nothing more than a continuation of Weimar's tax policy and are therefore to be seen as an expansion and not as a revolutionary reorganization of the National Socialists. The seamless technical transition does not seem surprising either, precisely because the clear majority of financial experts in the Weimar era, the Hitler era - and beyond - remained the same.

The multitude of new tasks and the harmonization of the states initially meant an indirect increase in power for the Reich Ministry of Finance. In addition, the Reich Budget Law remained in force until 1945, which established the strong legislative ministerial powers. However, this development was countered by an opposing trend. While there was a formal increase in administration and thus in power in the Reich Ministry of Finance, Schwerin von Krosigk and his employees increasingly lost influence on the budgets of the individual departments.

In accordance with the Führer principle , the Reich Ministry of Finance was also subject to Adolf Hitler's sole claim to leadership. On the one hand, the Ministry of Finance experienced the same downgrading process as all ministries: the Reich Ministers were gradually demoted to Hitler's advisers. On the other hand, there was no clear delimitation of competencies, which was known to be part of the system. In this respect, the Reich Ministry of Finance also developed into a purely commissioning authority. By the war years at the latest, almost all Reich ministries lost their remaining competencies, and some remained little more than a functionally gutted facade. The Reich Minister of Finance in particular barely had access to power at the start of the war. According to Schwerin von Krosigk, he no longer spoke to Hitler after 1942 and had never been able to give a lecture on his department during the entire war.

However, this does not mean that the Reich Ministry of Finance played an insignificant role. Like all other ministries, the Reich Ministry of Finance was part of the government and thus logically fully involved in National Socialist economic, war and racial policy.

Viewer of a cultural program in 1951 on Wilhelmsplatz; In the upper left corner of the picture is the Reich Ministry of Finance, which was completely removed a little later

In order to demonstrate to the population that Hitler could lower taxes during the war instead of increasing taxes or introducing war taxes, night, Sunday and holiday surcharges were exempted from tax in 1940. Towards the end of the war it became increasingly difficult to collect taxes. On the one hand, the tax authorities had to accept personnel restrictions, and on the other hand, many taxpayers could no longer submit their own tax returns because they were bombed out or deployed in the war.

Against this background, the Reich Minister of Finance issued a tax simplification ordinance on September 14, 1944 . Due to this legal norm , a detailed assessment was no longer carried out for many taxpayers, several were completely relieved of filing a tax return and almost all traders were relieved of the accounting obligation . After the war, the administrative cost savings were quantified; Within around seven months, savings were made due to this tax simplification:

  • 37.5 million forms,
  • 420,000 kg of paper,
  • 18.5 million letters
  • and "many millions of money transfers".

The financial administration itself continued to work until the bitter end - and beyond: the last Reichssteuerblatt appeared on March 31, 1945, the last decree of the Reich Ministry of Finance was only issued to the remnants of the Reich Finance Administration on May 17, 1945 .

research

After more than 65 years, the constitution of the Federal Republic of Germany and more than 70 years after the collapse of the Nazi dictatorship, the German government has officially stated in 2011 that the Nazi dictatorship the 20th century is best explored period of history. Comprehensive files are available for private researchers, universities and other public institutions, particularly with regard to the Reich Finance Administration. In contrast to other Reich authorities, the Reich Ministry of Finance was able to secure large parts of its archive in good time. Part of the ministry was relocated to the Reich Finance School in Leitmeritz as early as 1944 , while several went with Schwerin from Krosigk to Flensburg-Mürwik .

Since 1950, scientists and private authors have processed and published this material in a large number of works. At the same time, there are extensive scientific studies by publicly financed institutions via the Reich Ministry of Finance, especially by the Federal Agency for Civic Education and the Institute for Contemporary History . The federal government, together with the federal states, also supports the public communication of knowledge about the Nazi bureaucracy by promoting historical and contemporary museums, exhibitions, monuments, memorials and political education institutions.

Independently of this, the Federal Ministry of Finance set up a commission of historians in 2010 to review its history. So far, tax funds amounting to 1.15 million euros have been approved for the research project. The commission is pursuing several sub-projects. In addition to a study on the so-called General Government, monographs on institutional history, tax policy, national debt, the fiscal persecution of Jews, the assets of the “enemies of the Reich” and the monetary exploitation of Europe are being produced. The sub-project on the exploitation of Europe, the results of which the historian Jürgen Kilian has published under the title War at the expense of others , has been completed so far (as of 2017) .

High-profile historians' commissions and experts have also been appointed by other federal ministries , who are to research the history of the ministries and their integration into the practice of National Socialist rule by 2017. In 2010, the Foreign Office was the first ministry to present a 1.5 million euro publication entitled The Office and the Past , the content of which is controversially discussed by historians.

Reich Minister of Finance

Surname Taking office Term expires Political party cabinet
Eugene Schiffer February 13, 1919 April 19, 1919 DDP Scheidemann
Bernhard Dernburg April 19, 1919 June 20, 1919 DDP Scheidemann
Matthias Erzberger June 21, 1919 March 12, 1920 center Farmer
Joseph Wirth March 27, 1920 October 22, 1921 center Müller I , Fehrenbach , Wirth I.
Andreas Hermes October 26, 1921 August 13, 1923 center Wirth II , Cuno
Rudolf Hilferding (1) August 13, 1923 October 6, 1923 SPD Stresemann I.
Hans Luther (1) October 6, 1923 December 15, 1924 independent Stresemann II , Marx I & II
Otto von Schlieben January 19, 1925 October 26, 1925 DNVP Luther I
Hans Luther (2) October 26, 1925 January 20, 1926 independent Luther I
Peter Reinhold January 20, 1926 January 29, 1927 DDP Luther II , Marx III
Heinrich Koehler January 29, 1927 June 29, 1928 center Marx IV
Rudolf Hilferding (2) June 29, 1928 December 21, 1929 SPD Müller II
Paul Moldenhauer December 23, 1929 June 20, 1930 DVP Müller II , Brüning I
Heinrich Brüning June 20, 1930 June 26, 1930 center Brüning I
Hermann Dietrich June 26, 1930 June 1, 1932 DDP Brüning I, Brüning II
Johann Ludwig Graf
Schwerin von Krosigk 		June 2, 1932 May 23, 1945 independent (from January 30, 1937: NSDAP ) Papen , Schleicher , Hitler,
Goebbels, Schwerin von Krosigk

Well-known state secretaries

Surname Taking office Term expires Political party minister
Stephan Moesle 1919 December 31, 1920 unknown Erzberger
Carl Bergmann * Jul / Aug 1919 September 1921 unknown Erzberger, Wirth
Franz Schroeder circa 1920 1924 unknown Wirth, Hermes, Hilferding, Luther (1)
Heinrich Zapf circa 1920 1924 independent Wirth, Hermes, Hilferding, Luther (1)
David Fischer December 1, 1921 September 1926 independent Hermes, Hilfering, Luther (1),
Schlieben, Luther (2)
Johannes Popitz January 1925 December 1929 independent Schlieben, Luther (2), Reinhold,
Koehler, Hilferding (2), Moldenhauer
Hans Schäffer December 28, 1929 June 10, 1932 independent Moldenhauer, Brüning, Dietrich,
Schwerin von Krosigk
Arthur Zarden June 10, 1932 March 31, 1933 DVP Schwerin from Krosigk
Fritz Reinhardt April 6, 1933 May 1945 NSDAP Schwerin from Krosigk

See also

literature

  • Martin Friedenberger: The Reich Finance Administration in National Socialism , 2002, ISBN 3-86108-377-9
  • Horst Bathe: The Central Authorities of the Reich Finance Administration and their Presidents 1919–1945 , Brühl 2001.
  • Federal Ministry of Finance: From the Reich Treasury to the Federal Ministry of Finance , 1969
  • Herbert Leidel: The foundation of the Reich finance administration , 1964.
  • Peter-Christian Witt : Reich Finance Minister and Reich Finance Administration 1918–1924 , in: Vierteljahrshefte für Zeitgeschichte, issue January 1975 (PDF, 5.54 MB).
  • Jürgen Kilian: War at the expense of others. The Reich Ministry of Finance and the Economic Mobilization of Europe for Hitler's War , Munich: De Gruyter Oldenbourg 2017, ISBN 978-3-11-045255-6 .

Web links

Commons : Reich Ministry of Finance  - collection of images, videos and audio files

Individual evidence

  1. ↑ Historians' Commission for Research into the History of the Reich Ministry of Finance presents third report , press release of the Federal Ministry of Finance of December 17, 2012.
  2. ↑ Reichsgesetzblatt 33/1919
  3. ↑ Reichsgesetzblatt 65/1919
  4. ↑ Reichsgesetzblatt 144/1919
  5. ↑ Reichsgesetzblatt 176/1919
  6. ^ A b Christiane Kuller: Bureaucracy and Crime, Anti-Semitic Financial Policy and Administrative Practice in National Socialist Germany. Walter de Gruyter 2013; P. 34 ff.
  7. ^ Peter-Christian Witt: Reich Finance Minister and Reich Finance Administration 1918–1924. in: Vierteljahrshefte für Zeitgeschichte, issue January 1975; P. 24
  8. ↑ Uwe Klußmann, Joachim Mohr: The Weimar Republic: Germany's first democracy. In: Spiegel- Buch 2015; P. 10
  9. ^ Peter-Christian Witt: Reich Finance Minister and Reich Finance Administration 1918–1924. in: Vierteljahrshefte für Zeitgeschichte, issue January 1975; P. 14
  10. ^ Christiane Kuller: Bureaucracy and Crime: Anti-Semitic Financial Policy and Administrative Practice in National Socialist Germany. Walter de Gruyter 2013; P. 34
  11. ^ Christiane Kuller: Bureaucracy and Crime: Anti-Semitic Financial Policy and Administrative Practice in National Socialist Germany. Walter de Gruyter 2013; P. 38
  12. ^ Peter-Christian Witt: Reich Finance Minister and Reich Finance Administration 1918–1924. in: Vierteljahrshefte für Zeitgeschichte, issue January 1975; P. 21
  13. ^ Peter-Christian Witt: Reich Finance Minister and Reich Finance Administration 1918–1924. in: Vierteljahrshefte für Zeitgeschichte, issue January 1975; P. 14 ff.
  14. ^ A b c d Joe Weingarten: Income tax and income tax administration in Germany: A historical and administrative overview. Springer-Verlag 2013; P. 177
  15. ^ Gerhard Schulz: From Brüning to Hitler. The change in the political system in Germany 1930–1933. Walter de Gruyter 1992, pp. 423-425
  16. ^ Peter-Christian Witt: Reich Finance Minister and Reich Finance Administration 1918–1924. in: Vierteljahrshefte für Zeitgeschichte, issue January 1975; P. 18
  17. ↑ Eugen Schiffer: The German Justice. Outlines of a radical reform. Verlag Otto Liebmann 1928; P. 72 ff
  18. ↑ Federal Archives: Reich Ministry of Finance (file plan group O - organization and administration).
  19. ↑ Horst Möller: The Weimar Republic: an unfinished democracy. Deutscher Taschenbuch Verlag 1985 p. 149
  20. ↑ Bruce Kent: The Spoils of War. The Politics, Economics and Diplomacy of Reparations 1918–1932. Clarendon Oxford 1989; P. 72 f
  21. ^ A b Hans-Peter Ullmann: The German tax state: history of public finances from the 18th century to today. CH Beck 2005; P. 102 ff
  22. ↑ Joe Weingarten: Income tax and income tax administration in Germany: A historical and administrative overview. Springer-Verlag 2013; P. 170
  23. ^ Hans-Peter Ullmann: The German tax state: history of public finances from the 18th century to today. C. H. Beck 2005; P. 105
  24. ^ Martin Junkernheinrich, Stefan Korioth, Thomas Lenk, Henrik Scheller, Matthias Woisin: Yearbook for Public Finances 2009–2015. BWV Verlag 2015; P. 293
  25. ↑ Falko Hoppe: The costs of taxation for administration and taxpayers: Is it possible to reduce the additional welfare losses? Diplom-Verlag 1997; P. 24
  26. ↑ Gernot Sieg: Economics: With current case studies. Oldenbourg Verlag 2012; P. 45 ff
  27. ^ Max Weber: Economy and Society: Outline of Understanding Sociology. Mohr Siebeck 2002; Pp. 130-141
  28. ^ Illustrated Observer of April 20, 1929: Adolf Hitler, Politics of the Week. Speeches, writings, orders. Volume 3. Illustrated Observer 1926; Pp. 214-218
  29. ^ Christiane Kuller: Bureaucracy and Crime, Anti-Semitic Financial Policy and Administrative Practice in National Socialist Germany. Walter de Gruyter 2013; P. 41
  30. ^ Mark Spoerer: From fictitious profit to armaments boom: the return on equity of German industrial stock corporations, 1925-1941. Franz Steiner Verlag 1996; P. 100
  31. ↑ Hans-Georg Glasemann: The tax vouchers of the Reich Ministry of Finance 1932 to 1945: Financial history and catalog. Books on Demand 2009; P. 5
  32. ↑ Ludwig Mirre, Hans Dreutter: Hand Commentary on the Reich Tax Laws: Volume II. Springer-Verlag 2013; P. 12
  33. ^ A b Hans-Peter Ullmann: The German tax state: history of public finances from the 18th century to today. C. H. Beck 2005; P. 152
  34. ↑ Hans-Georg Glasemann: Bedarfsdeckungs- and interest subsidy bills of the Reich Ministry of Finance 1933-1945: financial history and catalog. BoD-Verlag; P. 13
  35. ↑ Chemnitzer Nachrichten No. 140 of June 19, 1933: Bride Examiner - the new profession? Everyone wants to get married, so far 6,000 applications for marriage assistance. Quoted from HStA Dresden, 10702, No. 1231
  36. ^ Christiane Kuller: Bureaucracy and Crime, Anti-Semitic Financial Policy and Administrative Practice in National Socialist Germany. Walter de Gruyter 2013; P. 139 ff
  37. ↑ Reiner Sahm: 5,000 years of taxes - a long path of suffering for mankind. Springer-Verlag 2012; P. 296
  38. ^ Christiane Kuller: Bureaucracy and Crime, Anti-Semitic Financial Policy and Administrative Practice in National Socialist Germany. Walter de Gruyter 2013; P. 140
  39. ^ Sabine Mecking: "Always loyal": Municipal officials between the German Empire and the Federal Republic. Klartext-Verlag 2003; P. 12 ff.
  40. ^ Rüdiger Hachtmann, Winfried Süß: Hitler's commissioners: special powers in the National Socialist dictatorship. Wallstein Verlag 2012; P. 65 ff.
  41. ↑ Willi A. Boelcke: The financial policy of the Third Reich. Series 314 of the Federal Agency for Civic Education 1993; P. 104
  42. ^ Mathias Schmoeckel: Legal history of the economy: since the 19th century. Mohr Siebeck 2008; P. 301
  43. ^ Dietmar Petzina: The German economy in the interwar period. Steiner-Verlag 1977; P. 190
  44. ^ Rüdiger Hachtmann, Winfried Süß: Hitler's commissioners: special powers in the National Socialist dictatorship. Wallstein Verlag 2012; P. 66
  45. ↑ Thomas Ellwein: The state as a coincidence and as a necessity: The recent administrative development in Germany using the example of Ostwestfalen-Lippe Volume 2: Public administration in social and political change 1919-1990. Springer-Verlag 2013; P. 190 ff.
  46. ^ A b Joe Weingarten: Income tax and income tax administration in Germany: A historical and administrative overview. Springer-Verlag 2013; P. 195
  47. ^ German Bundestag - 17th electoral term; Printed matter 17/8134: http://dipbt.bundestag.de/dip21/btd/17/081/1708134.pdf
  48. ^ The annexation of the Sudeten German territories to the German Reich in 1938 . Schönhengster Heimat 2004 as well as Axel Drecoll: The Treasury as pursuer. Walter de Gruyter 2009; P. 12 ff.
  49. ^ Reich Ministry of Finance, the great plunder. In: FAZ , November 8, 2010
  50. ↑ History of institutions | Historians' Commission - Reich Ministry of Finance from 1933–1945. Retrieved April 4, 2018 .
  51. ↑ Publications | Historians' Commission - Reich Ministry of Finance from 1933 to 1945. Retrieved on April 4, 2018 .
  52. ↑ cf. http://www.spiegel.de/politik/deutschland/debatte-um-das-amt-dieses-buch-ist-zutiefst- Fehlerhaft-a-765349.html as well as under Independent Historical Commission - Foreign Office
  53. ^ First Undersecretary of State