Frankfort-On-The-Main: A Study in Prussian Communal Finance

Abstract

Reasons for the selection of Frankfort-on-the-Main for special study, 160. — Important changes introduced by the Kommunalabgabengesetz, 153. — Provisions of the K. A. G. on the apportionment of the local tax burden among the several kinds of taxes, 155. — Restrictions placed upon the communities in the levying of general income taxes, 157. — The taxes on incomes from land, buildings, and trade, 158. — Rules on the disposition of the proceeds of the several taxes, 161. — The Prussian Income Tax, 163. — The general tax rate, 169. — The special tax of Frankfort, 170. — The introduction of taxes on real estate, based on market value, 173. — The Frankfort special tax on unimproved properties (Landsteuer), 174. — The house tax (Haussteuer), 176. — The super-tax, a survival of a tax on rentals, 176. — The Frankfort Wabrschaftsgeld, a combination of transfer tax and increment value tax, 178. — The imperial increment tax (Reichszuwachssteuer), 185. — Its non-adaptability to purposes of imperial taxation, 187. — The Prussian trade tax (Gewerbesteuer), 187. — The Frankfort special ordinance, 189. — The Betriebssteuer, 191. — The department-store tax (Warenhaussteuer), 193. — Other taxes, 195. — Percentages of the total tax returns contributed by the chief taxes, 196. — No special tax on incomes from capital investments, 197. — Fees and special assessments, 199.