search query: @indexterm taxation / total: 1872
reference: 413 / 1872
| Author: | Backhaus, J. G. |
| Title: | Germany |
| Journal: | American Journal of Economics and Sociology
2000 : VOL. 59:5=SUPPL., p. 221-238 |
| Index terms: | GERMANY LAND VALUES LAND TAXATION |
| Language: | eng |
| Abstract: | The purpose of this chapter is to describe the land-value taxation in Germany. This chapter consists of four parts: 1) Intellectual roots of German land taxation, where the author studies the historic aspects of development of German land taxation system; 2) General characteristics of German land taxation. A common characteristic of land taxation in Germany is its independence from actual realized income or profit from the land. The third part deals with the German income tax and considers it as a quasi land-value tax. In conclusion, the author shows that the concept of land-value taxation in Germany needs to be considered with respect to the most peculiar circumstances under which Germany has developed and the sometimes creative reactions to adverse constraints. |
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