Georg von Schanz

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Georg von Schanz
Born(1853-03-12)12 March 1853
Großbardorf, Lower Franconia
Died19 December 1931(1931-12-19) (aged 78)
Würzburg, Bavaria
Alma materLudwig-Maximilians-Universität München
Scientific career
FieldsTaxation law
InstitutionsUniversity of Würzburg

Georg von Schanz (12 March 1853 – 19 December 1931) was a German legal scholar. He originally developed a definition of income, now known as Haig-Simons income.[1]

References

  1. Schanz, George von (1896). "Der Einkommensbegriff und die Einkommensteuergesetze". FinanzArchiv. 13: 1–87. ISSN 0015-2218.