Der Ursprung der geräuschlosen Kriegsfinanzierung im „Dritten Reich“ 1935–1939

2020 ◽  
Vol 61 (2) ◽  
pp. 459-485
Author(s):  
Ralf Banken
Keyword(s):  
Tax Policy ◽  
Ad Hoc ◽  
Tax Burden ◽  
National Debt ◽  
Nazi Regime ◽  
Short Term ◽  
National Socialist ◽  
Treasury Bonds ◽  
Ministry Of Finance ◽  
Collection Practice

AbstractIn addition to the well-known mefo bills and other types of state debts, National Socialist tax policy was also of great importance for the financing of armament before the war began. Nevertheless, the leaders of the Nazi regime could not agree on the general course of tax policy due to the already high tax burden since spring 1935. As the Reich Ministry of Finance was only able to push through a few small tax increases despite a stricter tax collection practice, the tax coverage of Reich expenditures sank further and further and the short-term national debt increased. This development led to a severe liquidity crisis of the Reich’s finances in 1938 due to the ever accelerating armament, which was overcome for the time being mainly by issuing short-term treasury bonds. This ad hoc solution became entrenched during the war due to those groups in the Nazi regime that continued to block tax policy and formed the basis for the silent financing of the war.

Analysing SST 2.0 Tax Burden through the Element of Principle of Good Tax Policy

2021 ◽  
Vol 12 (1) ◽  
pp. 113-113
Author(s):  
Nur Erma Mohamed Jamel ◽  
Nadiah Abd Hamid ◽  
Sarini Azizan ◽  
Roshayani Arshad ◽  
Rani Diana Othman ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Tax Policy ◽  
Well Being ◽  
Tax Burden ◽  
The Public ◽  
Goods And Services ◽  
Regressive Tax ◽  
Development Goals ◽  
The Relationship ◽  
Economic Well Being

Since the 70s, the focus of the Malaysian government on sustainable development is to improve the economic well-being of its society. In September 2015, Malaysia reaffirmed this commitment with the other United Nations countries by implementing the 2030 Agenda for 17 Sustainable Development Goals (SDGs), focusing on the bottom 40% of households (B40). Unfortunately, the implementation of Goods and Services Tax (GST) on 1st April 2015, followed by Sales and Services Tax (SST) 2.0 on 1st September 2018 impacted all income groups especially B40. The public especially B40 claimed that indirect tax is regressive and burdensome (MIER, 2018). Hence, the present study aims to identify the existence of SST 2.0's tax burden assessing through the relationship between elements of guiding principles of good tax policy. Keywords: Sales and Service Tax, enforcement, regressive, tax burden, fairness.

scholarly journals Complexity Reduction in the Negotiation of New Lexical Conventions

2018 ◽  
Author(s):  
William Schueller ◽  
Vittorio Loreto ◽  
Pierre-Yves Oudeyer
Keyword(s):  
Ad Hoc ◽  
Short Term Memory ◽  
Fine Tuning ◽  
Global State ◽  
High Complexity ◽  
Short Term ◽  
New Words ◽  
Efficient Control ◽  
New Strategy ◽  
Multi Agent

In the process of collectively inventing new words for new con-cepts in a population, conflicts can quickly become numerous,in the form of synonymy and homonymy. Remembering all ofthem could cost too much memory, and remembering too fewmay slow down the overall process. Is there an efficient be-havior that could help balance the two? The Naming Game isa multi-agent computational model for the emergence of lan-guage, focusing on the negotiation of new lexical conventions,where a common lexicon self-organizes but going through aphase of high complexity. Previous work has been done onthe control of complexity growth in this particular model, byallowing agents to actively choose what they talk about. How-ever, those strategies were relying on ad hoc heuristics highlydependent on fine-tuning of parameters. We define here a newprincipled measure and a new strategy, based on the beliefsof each agent on the global state of the population. The mea-sure does not rely on heavy computation, and is cognitivelyplausible. The new strategy yields an efficient control of com-plexity growth, along with a faster agreement process. Also,we show that short-term memory is enough to build relevantbeliefs about the global lexicon.

scholarly journals Legislative Basis of Activities of "National-Socialist People's Welfare" within the Framework of Social Legal Policy of the Nazi Regime

2020 ◽  
Vol 13 (2) ◽  
pp. 181
Author(s):  
Raisat Saidovna Izudinova ◽  
Evgenii A. Palamarchuk ◽  
Yevgeniya P. Pariy-Sargeenko ◽  
Igor A. Sarychev ◽  
Grigory G. Slobodyanyuk
Keyword(s):  
Social Policy ◽  
German Population ◽  
Social Programs ◽  
Nazi Regime ◽  
National Socialist ◽  
Legal Policy ◽  
Legislative Framework

The article presents an analysis of the legislative framework and the main lines of activity of the “National Socialist People's Welfare” organization (NSV) that operated in Germany during the Hitler regime. The functioning of the NSV was one of the most important social programs carried out in the framework of the National Socialist social policy. The organization’s mission was to provide material assistance to needy compatriots who included exclusively “full-fledged” racial representatives of the German population, carriers of the national socialist worldview. The activities of the NSV, along with other areas of Nazi social legal policy contributed to the consolidation of society around the Nazi regime and legitimized its institutions.

De samenstelling van de regering en het Belgische belastingbeleid : Een empirisch onderzoek over de periode 1965-1995

Res Publica ◽  
1999 ◽  
Vol 41 (1) ◽  
pp. 3-14
Author(s):  
Frank Van Driessche ◽  
Astrid Heyndels
Keyword(s):  
Tax Policy ◽  
Tax Burden ◽  
Ideological Position ◽  
Ideological Influence ◽  
The Government ◽  
Federal Tax Policy

We analyse whether Belgian (federal) tax policy over the period 1965-1995 was affected by the ideological position of the government. Both the level and composition of taxation are considered. We find no significant ideological effect on the level of the tax burden. The burden has increased systematically over most of the period, irrespective of the ideology of the incumbent. Considering individual tax categories, one can find a significant ideological influence for taxes on financial and capital transactions. Under centre-left oriented governments this tax is lowered whereas it increases under centre-right governments.  A possible explanation is that centre-left governments try to stimulate households' wealth acquisition by keeping taxes on transactions of immovable properties low.

Fritz: Nazi Propagandist

2011 ◽  
Author(s):  
Kristen Renwick Monroe
Keyword(s):  
Working Class ◽  
National Socialism ◽  
Nazi Party ◽  
Nazi Regime ◽  
National Socialist ◽  
Socialist Movement

This chapter showcases a Dutch collaborator named Fritz. Fritz shared many of Tony's prewar conservative opinions in favor of the monarchy and traditional Dutch values, although he was of working-class origins, unlike Tony and Beatrix, who were Dutch bourgeoisie. But unlike Beatrix or Tony, Fritz joined the Nazi Party, wrote propaganda for the Nazi cause, and married the daughter of a German Nazi. When he was interviewed in 1992, Fritz indicated he was appalled at what he later learned about Nazi treatment of Jews but that he still believed in many of the goals of the National Socialist movement and felt that Hitler had betrayed the movement. Fritz is thus classified as a disillusioned Nazi supporter who retains his faith in much of National Socialism, and this chapter is presented as illustrative of the psychology of those who once supported the Nazi regime but who were disillusioned after the war.

4PL Intermediation

2017 ◽  
pp. 64-85 ◽  
Author(s):  
Nejib Fattam ◽  
Gilles Paché
Keyword(s):  
Social Capital ◽  
Supply Chain ◽  
Ad Hoc ◽  
Service Providers ◽  
Short Term ◽  
Logistics Service ◽  
Logistics Service Providers ◽  
Fourth Party Logistics ◽  
Major Criterion ◽  
Relief Operations

The 2000s have seen the increased development of a different type of logistics service providers known as fourth party logistics (4PL) service providers. Those providers are now very involved in the short-term “transient” logistics needed by large retailers to organize the supply chain for some of their promotional activities that only last few days, or NGO to organize efficient relief operations after a disaster. Hence, 4PL firms can be considered dynamic assemblers of logistical resources they capture from partners in order to satisfy clients. A major criterion required for a successful 4PL intermediation is trust, as key element of social capital, and this chapter discusses the importance of trust in the efficient operations of this transient or ad hoc relationship between the 4PL and the client.

The Distributional Effects of Tax Policy

2016 ◽  
pp. 391-428
Author(s):  
Ömer Faruk Batırel
Keyword(s):  
Tax Policy ◽  
Tax Burden ◽  
Limited Data ◽  
Tax System ◽  
Equitable Distribution ◽  
Tax Expenditures ◽  
Burden Distribution ◽  
Fiscal Transparency ◽  
Policy Performance ◽  
Tax Expenditure

This chapter first discusses the Turkish tax policy performance for the period of 2004-2013 in terms of equitable distribution of tax burdens. Then, it examines tax expenditures, which are believed to be one of the main sources of inequity in tax burden distribution, in terms of equity and fiscal transparency grounds. The chapter also estimates tax expenditure figures based on very limited data in Turkey. One of the main findings of the chapter is that because fiscal transparency and non-discrimination principles of taxation are violated in Turkey, there are considerable amount of hidden tax reliefs that are not counted as tax expenditures in the Turkish tax system.

Antijüdische Politik und deren Bewältigung. Das Wirken der Sozialversicherungsabteilung des Reichsarbeitsministeriums im „Dritten Reich“

2019 ◽  
Vol 68 (2) ◽  
pp. 151-162
Author(s):  
Alexander Klimo
Keyword(s):  
Civil Servants ◽  
Nazi Germany ◽  
Federal Republic Of Germany ◽  
Nazi Regime ◽  
Pension Insurance ◽  
National Socialist ◽  
The Past ◽  
The Social ◽  
The One ◽  
Anti Jewish

Zusammenfassung Der Beitrag beleuchtet die Rolle der Rentenversicherungspolitik des Reichsarbeitsministeriums im „Dritten Reich“. Auf der einen Seite stellt er dar, wie die Rentenversicherung herangezogen worden ist, um zusätzliche Arbeitskräfte für den Arbeitseinsatz zu gewinnen. Dabei wurde die Rentenversicherung durch die Gesetzgebung des Reichsarbeitsministeriums komplett auf die Anforderungen des nationalsozialistischen Arbeitseinsatzes ausgerichtet. Auf der anderen Seite beleuchtet er die Diskriminierung von jüdischen Versicherten und Rentnern. Die zuständigen Beamten des Reichsarbeitsministeriums und der Rentenversicherungsträger besaßen umfangreiche Freiräume, um die Ziele des Regimes zu verfolgen und zu unterstützen. Die nach dem Krieg verfolgten Rechtfertigungsstrategien und die mangelhafte Aufarbeitung der eigenen Rolle im „Dritten Reich“ hinderten hohe Beamte der Sozialversicherung nicht daran, ihre Karrieren in der Sozialverwaltung der Bundesrepublik fortzuführen. Abstract Anti-Jewish policy and its coming to terms with the past. The work of the social security department of the Reich Ministry of Labour in Nazi Germany The article examines the pension insurance policy of the Reich Ministry of Labour in Nazi Germany. On the one hand, it shows how the pension insurance has been used to generate additional workforces for the labour market. The pension insurance was completely aligned by the legislation of the Reich Ministry of Labour on the requirements of the National Socialist labour service. On the other hand, it highlights discrimination against Jewish insurants and pensioners. The responsible civil servants of the Reich Ministry of Labour and the pension insurance providers used their possibilities to pursue and support the goals of the Nazi regime. The justification strategies pursued after the war and the inadequate working up of one’s own role in Nazi Germany did not preventhigh civil servants from continuing their careers in the social administration of the Federal Republic of Germany.

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