Warehouse tax
A department store tax is a special taxation of wholesale forms of retail sales, which was demanded and introduced mainly shortly before the end of the 19th century and in the first third of the 20th century.
As a rule, it was a matter of special sales taxes, which were intended to protect the commercial and industrial middle class from competition from department stores, which was perceived as overpowering . Elements of anti-Semitism also played a role in the corresponding agitation .
Increased sales tax for department stores and cooperatives with annual sales of more than one million marks was supported by the government of Heinrich Brüning by changing the Beer Tax Act on April 15, 1930 by way of RGBl introduced (Part I) 1930 S. 136th In the Third Reich , large retail businesses were also disadvantaged in terms of trade tax . Corresponding ideas for promoting small and medium- sized enterprises played a role until the 1950s.
literature
- Uwe Spiekermann: Department store tax in Germany. Middle class movement, capitalism and the rule of law in the late German Empire . Frankfurt / Main Peter Lang Verlag, 1994.
Web links
- Department store tax at the beginning of the 20th century in Meyers Konversations-Lexikon
Individual evidence
- ^ German Reich Law Gazette Part I
- ↑ Thomas Schlemmer, Hans Woller: Politics and Culture in the Federal State, 1949 to 1973 , Oldenbourg Wissenschaftsverlag, 2004, p. 100 on a corresponding initiative from 1954 to charge large retail businesses with annual sales over two million DM with a special sales tax ( Memento from February 2, 2014 in the Internet Archive )