Conrad’s Jahrbücher, 1915, No. 2, August (pp. 214-16).
Item by Diehl on the Danish law of May 10, 1915. War-profits tax. All extra incomes (after 1912-15) are taxed at ten per cent of the excess.
(Not only war profits, but all extra income.)
(Exemption granted only if tax-payer can prove that no part of his extra income was due to the war.)
N.B. [To the question of reforms under imperialism in general.]
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