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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Reich Flight Tax ： ウィキペディア英語版 Reich Flight Tax The Reich Flight Tax ((ドイツ語:Reichsfluchtsteuer)) was a capital control law implemented in order to stem capital flight from the Weimar Republic. The law was created through decree on 8 December 1931 by Reich President Paul von Hindenburg. The Reich Flight Tax was assessed upon departure from the individual's German domicile, provided that the individual had assets exceeding 200,000 RM or had a yearly income over 20,000 RM. The tax rate was set at 25 percent. In 1931, the Reichsmark was fixed at an exchange rate of 4.2 RM per USD; 200,000 RM was equivalent to $47,600 USD (). During the Third Reich, the use of the Reich Flight Tax shifted away from dissuading wealthy citizens from moving overseas. Rather, the departure of Jewish citizens was desired and permitted by the Nazi government — even after the Invasion of Poland — until a decree from Heinrich Himmler forbade Jewish emigration on 23 October 1941. The tax was used as a "partial expropriation"〔Martin Friedenberger et al. (Pub.): ''Die Reichsfinanzverwaltung im Nationalsozialismus''. Bremen 2002, ISBN 3-86108-377-9, p. 12.〕 of the assets of Jewish refugees who were persecuted and driven to flee their homeland. == Historical background == The Great Depression of 1929 led to massive loan cancellations from the international banking system; this particularly affected Germany, which had an estimated foreign debt of 24 billion RM in 1931, of which 5.25 billion RM alone had to be repaid in the first half of the year.〔Christoph Franke: "Die Rolle der Devisenstellen bei der Enteignung der Juden." In: Katharina Stengel (Pub.): ''Die staatliche Enteignung der Juden im Nationalsozialismus''. Frankfurt a.M. 2007, ISBN 978-3-593-38371-2, p. 80.〕 The German government limited free capital flows and controlled the exchange of foreign currency, while also implementing austerity measures and raising the income tax. These measures precipitated a wave of capital flight, and the Reich Flight Tax was intended to dissuade wealthy would-be emigrants from leaving the country. The idea that penalizing "unpatriotic desertion" (relocation overseas to avoid taxation) was not new. In 1918, the German government had passed the "Law against tax evasion" ((ドイツ語:Gesetz gegen die Steuerflucht), ''Reichsgesetzblatt'' I, p. 951) which was repealed in 1925.〔Susanne Meinl, Jutta Zwilling: ''Legalisierter Raub - Die Ausplünderung der Juden im Nationalsozialismus durch die Reichsfinanzverwaltung in Hessen''. Frankfurt/M 2004, ISBN 3-593-37612-1, p. 40.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Reich Flight Tax」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.