The Taxation of the Unearned Increment in Germany

Abstract

Introduction, 83, 84.—The extent of application of the increment-tax in Germany: Kiautschou, Bavaria, Saxony, Cologne, Frankfort, other cities, 85–91.—General principles: object, allowances, exemptions, period of reckoning, rate, 91–100.—Objections: confiscation, compensation for losses, shifting through rise of rents, 100–106.— Appendix: text of the Cologne ordinance, 106–108.