Rapport sur l'organisation de l'enseignement industriel en Allemagne et en Suisse

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Monograph

Identifikator:: 845056654

URN:: urn:nbn:de:zbw-retromon-50651

Document type:: Monograph

Title:: Rapport sur l'organisation de l'enseignement industriel en Allemagne et en Suisse

Place of publication:: Paris

Publisher:: Impr. Impériale

Year of publication:: 1865

Scope:: 1 Online-Ressource (448 S)

Collection:: Economics Books

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Rapport particulier sur les établissements d'enseignement en Suisse

Collection:: Economics Books

264 HAMBURG. Predominant Weekly Bents of Hamburg Working-class Tenements (without Bates). District. Inner Town (New Town, Old Town, and St. Georg). “ Passage ” Houses in New Town Improvement Area Suburbs of Barmbeck, Eimsbüttel, Uhlenhorst, and Bill warder Ausschlag. Hamburg as a whole Two Rooms and Kitchen. Three Rooms and Kitchen. 4s. Id. to 5s. 9d. 5s. 9d. to 7s. 8d. 4s. Id. „ 5s. 2d. 6s. 4d. 4s. Id. to 5s. 5d. 5s. 9d. to 7s. 4s. 7d. to 5s. 9d. 5s. 9d. to 7s. Having regard to the size of the town, these rents cannot he considered high. Taking rent in Berlin as 100, the corresponding figure for Hamburg is 66, a figure which is exceeded by four other of the 33 towns investigated for the purposes of this report. As Hamburg is at once a State and a municipality there is only one income tax, and this tax falls on all incomes above £45. The method of incidence is as follows. What is called a “tax unit,'’ which is progressive, is laid down, and each year a certain multiple of this unit (in 1906 it was 7) is levied according to requirements. The unit is Is. for incomes between £45 and £50, and it increases on a cumulative principle. On incomes between £50 and £100 the tax unit is Is. plus 2'4d. lor every £5 of income beyond £50 ; the unit continues cumulative until a rate of one per cent, is reached in the case of incomes of £1,500 ; then it increases by 40 steps to a maximum of 1*20 per cent, on incomes of £10,000. The working of this somewhat complicated system of assessment in the case of small incomes will be seen from the following Table :— Income Group. £45 to £50 Over £50 and to £55 » £55 ,, £60 ,, £65 ,, 270 ,, £75 » £80 ,, £85 ,, £90 ,, £95 £60 £65 £70 £75 £80 £85 £90 £95 £100 Tax Unit. S. d. 1 0 1 2-4 1 4-8 1 7-2 1 9-6 2 0 2 24 2 4-8 2 72 2 96 3 0 Total Taxation on basis of Seven Multiples. S. d. 7 0 8 4% 9 9& 11 2 12 7 14 0 15 4f 16 9% 18 2 19 7 21 0 Where a family consists of not less than four persons with an aggregate income not exceeding £250 the tax is reduced by one-quarter, and where the aggregate income in such a case does not exceed £ 100 the tax is reduced by one- half, but should the family consist of six persons the reductions are one-half and three-quarters in the case of incomes not exceeding £'250 and £100 respectively. There are other ameliorations, as, for example, the exemption from taxation of such portion of an income as goes in contributions under the Imperial Insurance Laws.

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