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The Transfer of Ideas about Taxation in a Federal State: the Example of the German Empire, 1875‑1914

In: Global Debates about Taxation

Author

Listed:
  • Andreas Thier

Abstract

A fundamental change of tax policy took place in Germany after the foundation of the second German Empire in 1871. The income tax was established in nearly all German states as the dominant part of the tax system (for the first time in Saxony in 1874) often in combination with a wealth tax.1 At the same time, elements of a wealth tax were also introduced at the level of the central state. In 1913, a bill was passed in the Reichstag, the German diet, which is often considered the first step towards an imperial income tax.2 Prior to the foundation of the German Empire, tax policies in the German states had been characterized by a mixture of object taxes (especially in the southern states) and personal taxes (as in Prussia and the other northern states).3 A coherent income tax order, however, had existed in none of the German states. After the foundation of the German Empire, a process of convergence among the German states and between the state and central levels began to take shape.4

Suggested Citation

  • Andreas Thier, 2007. "The Transfer of Ideas about Taxation in a Federal State: the Example of the German Empire, 1875‑1914," Palgrave Macmillan Books, in: Holger Nehring & Florian Schui (ed.), Global Debates about Taxation, chapter 5, pages 83-96, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-62551-8_5
    DOI: 10.1057/9780230625518_5
    as

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