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[null,"1.","Record Nr.",null,"UNINA9910888076103321"]
[null,null,"Autore",null,"Socialpolitik Verein für"]
[null,null,"Titolo",null,"Die Communalsteuerfrage. : Zehn Gutachten und Berichte veröffentlicht vom Verein für Socialpolitik. (Schriften des Vereins für Socialpolitik XII)"]
[null,null,"Pubbl/distr/stampa",null,"Berlin : , : Duncker & Humblot, , 2022"]
[{"$nulls":4},"©1877"]
[null,null,"ISBN",null,"9783428572595"]
[{"$nulls":4},"3428572599"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (313 pages)"]
[null,null,"Collana",null,"Duncker & Humblot reprints"]
[null,null,"Soggetti",null,"Social policy"]
[{"$nulls":4},"Municipal finance"]
[null,null,"Lingua di pubblicazione",null,"Tedesco"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"Vorrede. -- Inhalt. -- Ist ein besonderes Communalsteuerwesen nothwendig oder genügt das System von Zuschlägen zu den Staatssteuern? -- Gemeindebeiträge und Gemeindesteuern unter besonderer Berücksichtigung großstädtischer Verhältnisse. --   I. Allgemeine Grundsätze. --   II. Gemeinde-Beiträge. --     1. Im Allgemeinen. --     2. Besondere Arten von Gemeinde-Beiträgen. --   III. Gemeinde-Steuern. --     1. Indirecte. --     2. Directe. -- Das Communalsteuerwesen. -- Ueber die Frage der Communalbesteuerung. --   I. --   II. --   III. --   IV. -- Das Communalsteuer-System Frankreichs und die Reform in Preußen. --   Einleitung. --   Erster Theil. Das Communalsteuer-System Frankreichs. --     Erster Abschnitt. Die directen Staatssteuern. --       a) Grundlagen. --       b) Grundsteuer. --       c) Personal- und Mobiliarsteuer. --       d) Thür- und Fenstersteuer. --       e) Gewerbesteuer. --     Zweiter Abschnitt. Kritik des Systems der direkten Staatssteuern. --     Dritter Abschnitt. Die Communalzuschläge und ihre Limitirung. --     Vierter Abschnitt. Das System der Vertheilung der öffentlichen Lasten. --     Fünfter Abschnitt. Der Octroi."]
[null,null,null,"Sommario/riassunto","This book, 'Die Zehn Gutachten und Berichte vom Verein für Socialpolitik', is a comprehensive collection of reports and expert opinions on social policy issues in Germany during the late 19th century. Published in 1877 by the Verein für Socialpolitik, it addresses the pressing question of municipal taxation and finance, a topic that "]
[{"$nulls":4},"gained urgency following a recent legislative proposal by the Prussian government. The book comprises ten reports from various authors, each presenting diverse perspectives from different German states, including Prussia, Weimar, Saxony, and Bavaria, as well as a comparative study of French municipal finance. The authors, who range from academics to public officials, explore themes such as the relationship between state and municipal finances, the principles of taxation, and the division of fiscal responsibilities. The work aims to provide insights into the varying approaches to municipal finance and taxation, offering statistical data and theoretical discussions for policymakers and scholars interested in economic and social reforms."]