Military contribution

This article deals with the 1913 property levy; on the discussion about a military contribution from (West) Germany in the early 1950s see rearmament .

The military contribution levied in the German Reich in 1913 was a one-off property levy on higher property and income. The income was used to finance the high expenditure on armaments. Its revenue represented about 1.7 percent of the gross domestic product in the same year. The legal basis was the Military Contribution Act of July 3, 1913. It was a Reich tax , the revenue of which was due to the Reich .

Design

The military contribution was levied on assets over 10,000 Marks (in today's purchasing power 54,280 euros). The maximum rate was reached with taxable assets of 5 million marks. The progressive rate was 0.15 to 1.5%. In addition, annual income over 5,000 marks (in today's purchasing power 27,140 euros) was charged with a tax of 8%. In comparison, an average annual income subject to pension insurance was 1,182 marks in 1913 (in today's purchasing power 6,416 euros). In order to avoid a double burden on property income, 5% of the taxable property was deducted. The taxes had to be paid in three annual installments (1913–1915). About one billion marks was raised.

Background: The army increase in 1913

The military contribution was used to finance the infrastructure of the army increase in 1913. According to the resolution of the Reichstag from July 3, 1913 to July 1913, the peacetime strength of the German Army was to increase by 117,000 men compared to 1912. A nominal strength of 32,000 officers, 110,000 NCOs and 661,500 men was planned. The state war ministers protested against this increase in the army : There were no sufficiently qualified personnel available to fill the officer positions, so that the quality of the army would suffer as a result of the expansion.

Legislative process

The SPD faction in the Reichstag was deeply divided as to whether they should approve the Defense Contribution Act. The increase in the army was rejected by the SPD, but the military contribution did not affect the working class. Due to the overall coverage principle , there was no formal earmarking of the funds raised. However, it was clear that the funds would in fact be used for increasing the army. Ultimately, a majority of the parliamentary group decided to approve the Defense Contribution Act.

literature

• FK Mann: Wehrbeitrag, in: Handwortbuch der Staatswissenschaften, Vol. 8, Jena 1928, pp. 951–960.

Individual evidence

1. ↑ RGBl., 1913, pp. 505-524
2. ^ Rudolf Boch: State and Economy in the 19th Century, 2004, ISBN 978-3486557121 , page 50, online ( Memento from March 13, 2016 in the Internet Archive )
3. ↑ Property taxes - a contribution to the restructuring of public finances in Europe (PDF; 818 kB), p. 5
4. ↑ Carl-Ludwig Holtfrerich: The German Inflation 1914-1923: Causes and Consequences in International Perspective, 1980, ISBN 978-3110837308 , page 106, online
5. ^ RGBl., 1913, p. 196
6. ↑ Rudolf Absolon: The Wehrmacht in the Third Reich: January 30, 1933 to August 2, 1934: with a review of the military system in Prussia, the German Empire and the Weimar Republic, 2nd edition, 1998, ISBN 978-3486410709 , page 4 , online ( Memento from February 4, 2014 in the Internet Archive )
7. ^ Carl Schmitt: State structure and collapse of the second empire. The citizen's victory over the soldier, 2011, ISBN 978-3428523627 , page 82, online
8. ^ Hermann Molkenbuhr : Workers' leaders , parliamentarians, party veterans, 2000, ISBN 978-3486564242 , page 198, online