2. Spoliation financière et confiscation du patrimoine des Juifs allemands après 1933
This article sheds light on the role of public authorities in the economic plundering of the German Jews in the Third Reich. By means of tax discrimination, special taxes and expropriations, the state was, financially, the biggest winner of the “Aryanisation”. In addition, tax officers exerted influ...
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| Glavni autori: | , |
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| Format: | Article ou chapitre numérique |
| Jezik: | Français |
| Izdano: |
2018
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| Online pristup: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Sažetak: | This article sheds light on the role of public authorities in the economic plundering of the German Jews in the Third Reich. By means of tax discrimination, special taxes and expropriations, the state was, financially, the biggest winner of the “Aryanisation”. In addition, tax officers exerted influence as organisers and promoters, who increasingly controlled the “Aryanisation market”. This article outlines the different phases and forms of fiscal persecution, examines the boundaries of the legal and bureaucratic organisation of these processes in the context of the Nazis’ criminal policy and evaluates the specific mix of expertise and ideological conviction of the perpetrators. Finally, this paper discusses the problems of an integrated history of fiscal plundering which connects the perspective of perpetrators, victims and society. |
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