Template-type: ReDif-Paper 1.0
Author-Name: Backhaus J.G.
Author-workplace-name: METEOR
Title: Land Value Taxation in Germany: Theoretical and Historical Issues
Abstract: Land value taxation in Germany has a long history pre-dating and post-dating Henry George''s own influence. Some of the ideas Henry George stood for had already taken root in German practice before him, and when his books began to appear almost simultaneously with their American editions in Germany, a German intellectual and political movement began to emerge rallying around the issue of land reform. In this essay, first the intellectual roots of Georgist ideas in German literature are being retraced. Secondly, the practice of land value taxation, or more precisely land added value taxation is being described. The core of Henry George''s ideas, however, is embodied not in the legislation on land added value taxation, but rather appended to the income tax code. This is the topic of the third section. Since the interplay between German income tax legislation and investment decisions is hard to grasp for the uninitiated from a purely theoretical discussion, an example is being analyzed in the fourth section in order to illustrate how this AGeorgist@ system of taxation operates in practice.
Keywords: Economics ; 
Series: Research Memoranda
Creation-Date: 1997
Number: 016
File-URL: http://digitalarchive.maastrichtuniversity.nl/fedora/objects/guid:2195ee09-eae8-4185-8e29-8c9a13832148/datastreams/ASSET1/content
File-Format: application/pdf
File-Size: 66661
Handle: RePEc:unm:umamet:1997016