Excise tax, also called “Zehrsteuer” and “Lizent” (excise)

Until the 19th century, a tax levied in varying amounts in individual places on the purchase or consumption of – beverages, grain, meat and other foodstuffs (victuals) and – in some places also on all so-called store wares. The excise is considered the forerunner of today’s turnover tax. – See Akzisant, Biergeld, Brotlizent, Detz, Krügergeld, Oktroi, Schokoladentaxe, Verzehrgeld, Ungeld, Zehnt.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
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