Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905

Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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Monograph

Title:: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 : überreicht von der Stadt Berlin

Parallelsachtitel:: Report on the Municipal Administration and industries of the city of Berlin

Publication:: Berlin: H. S. Hermann, 1905

Language:: English; German

Scope:: 105 Seiten

Berlin:: B 807 Recht. Justiz: Einzelne Rechtsgebiete

DDC Group:: 340 Recht

URN:: urn:nbn:de:kobv:109-1-15474047

Location:: Zentral- und Landesbibliothek Berlin

Shelfmark:: B 807 Steu 39

Copyright:: Public Domain

Accessibility:: Free Access

Chapter

Title:: The Berlin Rates on Landed Property in their Connection with the Reform of Government-Taxes enacted 1891/93

Chapter

Title:: V.

tary regulation of January 28., 1904, which was sanctioned by government. Accordingly the ‘sale-tax’ on 2,213 taxable landed estates, within the last financial twelvemonth, yielded 5,884,708 Marks: Now, in consequence of the introduction, resolved upon also for Berlin, of the ground-tax according to the standard of the ‘common value’ of landed estates (compare above, under § IV), a want makes itself felt to revise the ‘sale- taxation’ (Umsatzsteuerordnung) also, and for that purpose to follow the example set by, and put into practice in, Frank- fort on the Main, by the tax-regulation which was issued there on February 19., 1904, and which was adopted also by Cologne on the Rhine. That a taxation of the ‘unearned increment’ (unver- dienter Wertzuwachs) in landed estates is justified, is a fact no longer doubted by the modern financial theory. Nor will the opinion be seriously opposed, that a mere ‘traffic- tax’ such as the ‘sale-tax’, is not sufficient, and that, on the contrary, a combination of several kinds of duties is required. It is but natural, therefore, that in the present stage of transition of local taxation there should be a ten- dency to bring about a proper taxation of the increment of value by combining an ‘increment-tax’ (Werizuwachssteuer) with the existing ‘sale-tax’. At present the Berlin rates-committee have just advised the municipal authorities to take that course. The §§ 1—5 of the sketch of a new tax-regulation, given in Appendix II, will show what will be the ratio between the two taxes. Here only the circumstance may be pointed out, that while the ‘sale-tax’ is charged to the purchaser, the ‘increment- tax’ is to be paid by the selling owner. It has also been moved that the exemption from duty in case of succession, as prevailing for the ‘sale-tax’, shall not be extended to the ‘increment-tax’. For the calcula- lation of loss of interest caused by lots not built upon (see § 5, No. 2, of Appendix II), a 49, interest of the former purchase-money has been taken into consideration. i

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fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain) Access restriction There is no access restriction for this record. Copyright Public Domain Mark 1.0. You can find more information here.

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