Study title

The study’s objective is the Representation and comparison of the budget accouts of different German states in their essential structures. The inquire about the German Federal states’ patterns of finance between 1820 and 1944 covers thereby a period, in which the structures of the economy and social conditions changed by virtue of industrialisation and technical development. Mauersberg represents in his investigation, in which regard financing during the individual historical time segments changed, and that in view of the monetary cash items and factual reference values. In particular it is considered to what extent the different states are comparable regarding the monetary value positions. The extensive statistics of comparable budget positions of 15 individual states, subdivided into certain time periods of the 19. and 20. Century, helps to identify important facts, which influenced the development of the German federal states’ financiel structures. The compilation of the German Federal States’ public revenues data is limited to the national taxes. Prussia and Bavaria are the best documented States for the research time from 1820 to 1944. For several German States, as the Thuringian States, statistical material is not available till after the Revolution of 1848/49. The period under investigation ends with 1933, when Hitler ordered the new instance, called ‘realm governor (= Reichsstatthalter)’, by which the financial sovereignty of the States was terminated. For few German states, the restart of the Reichsmark-currency in 1914 marks the ending point of their Representation of the financial structure. Topics: Datatables in HISTAT: Information to 14 German Federal States and 2 City States in each Table respectively: 1. Sum of the incomes and expenditures; 2. Population; 3. Selected Budget Information (arranged by ‚Questions’): - Question 1: Taxes’ share in the entire state’s income budget; - Question 2: Direct and indirect taxes’ share in the...