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Taxable treatment of the subsistence level of income in German Natural Law

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  • Corinna Treisch

Abstract

Natural Law has influenced German tax theories up to the present day. It has also influenced the request for the subsistence level exemption and the granting of a basic allowance, which only developed their full persuasiveness when derived from Natural Law. This paper shows that Natural Law tax theory (mid 1600s to early 1800s), based the subsistence level tax exemption on the right to live, the individualistic state contract theory and the ability-to-pay principle. It also reveals that Adam Smith's view regarding ability-to-pay as a basis for taxation was already contained in British Natural Law and in older German traditions.

Suggested Citation

  • Corinna Treisch, 2005. "Taxable treatment of the subsistence level of income in German Natural Law," Accounting History Review, Taylor & Francis Journals, vol. 15(3), pages 255-278.
    • Handle: RePEc:taf:acbsfi:v:15:y:2005:i:3:p:255-278
    DOI: 10.1080/09585200500284187
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    Cited by:

    1. Teodora Viorica Farcas & Adriana Tiron Tudor, 2015. "An Overlook into the Accounting History Evolution from a Romanian Point of View – A Literature Review," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(3), pages 14-27, September.
    2. Graham, Cameron & Grisard, Claudine, 2019. "Rich man, poor man, beggar man, thief: Accounting and the stigma of poverty," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 32-51.

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