Cost of living in German towns

Bibliographic data

Monograph

Identifikator:: 866449027

URN:: urn:nbn:de:zbw-retromon-93831

Document type:: Monograph

Title:: Cost of living in German towns

Place of publication:: London

Publisher:: Stat. Off.

Year of publication:: 1908

Scope:: 1 Online-Ressource (LXI, 548 Seiten)

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

m #0 BSni ÎWl XVlll - %- and £1 Ils. 6c?. to the municipality ; thus paying 3*4 per cent, of his assessed income. A workman with £2 a week would pay £3 17s. 6c?., viz., £l 11s. to the State and £2 6s. 6c?. to the municipality, or 3*7 per cent, of his assessed income. Incomes under £45 a year are exempt from State taxation but may be taxed for local purposes at the discretion of the municipality. The Communal Taxation Act fixes below this minimum three income groups, to each of which a base rate of taxation is assigned. The scale is as follows :—Incomes up to £21, two-fifths per cent, of income up to a maximum of Is. 'l\d. ; incomes from £21 to £33, 2s. 4\d. ; incomes from £33 to £45 inclusive, 4s. In theory the full local additional percentage may be levied upon these base rates, but in practice the municipalities either exempt these three grades of income altogether or levy a lower percentage upon them. In many towns a further percentage of the -State Income Tax is levied by the religious communes (parishes), or the municipalities on their behalf, as a Church Tax for the upkeep of churches, support of clergy, &c. Each person liable to State Income Tax is taxed for this purpose by the religious community to which he legally belongs, whether Protestant, Roman Catholic or Jewish, and the liability can only be escaped by formal withdrawal from the Church. The Church Tax varies with local needs, and in some of the towns investigated it is as high as 50 or 60 per cent, of the State Income-Tax. In Berlin it is only 13^ per cent, and falls only on persons who pay on incomes exceeding £75. In most of the other states of the German Empire the methods of local taxation are approximately the same as those of Prussia ; but some of the Saxon and South German towns retain for local revenue purposes the “ octroi ” system, i.e. taxes imposed on a number of articles, chiefly food and beverages, brought within the municipal boundaries for consumption there. Such duties, which are usually very low in amount, are levied on numerous commodities at Dresden, Munich. Nuremberg, Aschaffenburg, and Mülhausen, and at Mannheim only on wine and beer (though in this last case there is also a consumption tax levied by the State of Baden on meat). (ii.)—Food and Food Pkices. Budgets of Working-class Families. For the purposes of this Enquiry a large number of forms asking for particulars as to the weekly income and the expenditure on rent and food for one week by a workman and his wife and children living at home, were distributed by means of trade unions and other workmen’s societies in the various German towns covered in this investigation, and after a certain number of returns had been rejected on account of the inadequacy of the information given, or for other reasons, 5,046 were left available for statistical purposes. The following Table shows the geographical and industrial grouping of the Budgets so obtained :— Geographical Group. Berlin Central Germany Rhineland-Westphalia (a) Textile Towns . (&) Hardware Towns South-west Germany Saxony Silesia Baltic Ports North Sea Ports ... Total Number of Budgets. 413 295 518 798 687 666 378 700 591 5,046 Industry. Metals and Engineering Building ... Textiles and Clothing ... Woodwork and Furnishing Printing and Paper Transport and Commerce Food, Drink and Tobacco Mining and Smelting ... Leather Glass, Pottery, Stone and Bricks Chemicals, Gas, &c. Factory Workers Workmen undefined Other Total Number of Budgets. 1,142 1,015 430 363 354 293 231 192 151 86 31 188 305 265 5,046

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