1923•The Quarterly Journal of EconomicsRequires access

The New Tax System of Germany

J. Jastrow

Abstract

I. The general situation. — Compromises between parties, 307. — II. The several taxes; tabular view, 309. — Income tax, 309. — Property tax, 315. — Inheritance tax, 316. — Other direct taxes, 320. — Provision for currency depreciation, 324. — Taxes on property transactions, 325. — III. Taxes on consumption; the sales tax, 328. — Analogous taxes, 331. — The older consumption taxes, 335. — IV. Conclusion, 337.

About this research paper

What this paper is about

Why it matters

OpenAlex reports 1 citations for this work. Citation counts describe recorded attention and do not establish research quality.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Key concepts: Depreciation (economics), Indirect tax, Tax deferral, Economics, Consumption tax, Direct tax, Value-added tax, Ad valorem tax