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Geburtsstunde des modernen Steuerstaats in Deutschland 1919/1920
[Birth of the Modern Tax State in Germany 1919–1920]

Author

Listed:
  • Stefan Bach

    (DIW Berlin, Abteilung Staat)

  • Marc Buggeln

    (Humboldt-Universität zu Berlin)

Abstract

Zusammenfassung Vor 100 Jahren haben die “Erzbergerschen Steuerund Finanzreformen” die öffentlichen Finanzen in Deutschland grundlegend umgestaltet. Sie zentralisierten die Finanzverfassung und modernisierten das Steuersystem umfassend. Einkommensteuer, Körperschaftsteuer und Erbschaftsteuer wurden deutschlandweit vereinheitlicht und deutlich erhöht, ferner wurden eine Vermögensabgabe eingeführt und die indirekten Steuern ausgebaut. Die gesamtwirtschaftliche Steuer- und Abgabenbelastung verdoppelte sich bis 1925. Diese Reformen prägen die Grundlagen der öffentlichen Finanzen und des Steuersystems bis heute.

Suggested Citation

  • Stefan Bach & Marc Buggeln, 2020. "Geburtsstunde des modernen Steuerstaats in Deutschland 1919/1920 [Birth of the Modern Tax State in Germany 1919–1920]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(1), pages 42-48, January.
    • Handle: RePEc:spr:wirtsc:v:100:y:2020:i:1:d:10.1007_s10273-020-2559-9
    DOI: 10.1007/s10273-020-2559-9
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    Cited by:

    1. Thilo N. H. Albers & Charlotte Bartels & Moritz Schularick, 2020. "The Distribution of Wealth in Germany, 1895-2018," ECONtribute Policy Brief Series 001, University of Bonn and University of Cologne, Germany.

    More about this item

    JEL classification:

    • N44 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: 1913-
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government

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