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- W2076575158 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." @default.
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- W2076575158 date "1907-11-01" @default.
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- W2076575158 title "The Taxation of the Unearned Increment in Germany" @default.
- W2076575158 doi "https://doi.org/10.2307/1883352" @default.
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