Search

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of WISTA Wirtschaft und Statistik is the property of Statistisches Bundesamt and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper discusses the uses and functions of hereditary leases (roughly speaking: copyhold possession of urban real estate whereby a personal dependency of the lessee to the lessor was established), especially in Strasbourg and Würzburg. It also examines the annuity markets (annuities are defined as hypothecary credit based on freehold urban real estate, without any personal bonds between the seller and the buyer) of several cities of the German Hanse, particularly Hamburg, in the Late Middle Ages. At the same time, it attempts to refute G. Signori’s critique of the basic premises of an extended research project on these annuity markets initiated by R. Sprandel in the late 1960s. The paper emphasizes the legal basis of annuities (freehold possession of land), the streamlined formalities of buying and selling annuities, and the sheer number of annuity contracts in Hamburg and other Hanse cities. This means they can be regarded as both true commercial credit instruments and as reliable indicators of economic cycles. [ABSTRACT FROM AUTHOR]

A number of studies have looked into local annuity markets, mainly focusing on local conditions. This article explores capital networks for urban debt by analyzing the external relations of the Brunswick annuity market in the 15th and 16th centuries. Our study is based on an examination of data on foreign buyers of Brunswick (Braunschweig) annuities from the unpublished ‘Weddeschatbücher’ that registered sales of redeemable annuities. The analysis takes into account different groups of buyers and reveals spatial patterns corresponding with those of commodity trade and political cooperation within and beyond the region. A closer look at the chronology of sales indicates that political crises were the main cause of urban debt and foreign investment. In particular, the Reformation led to structural changes to the supply of foreign capital. Although interest rates provided economic incentives for foreign buyers, political support was the predominant reason for both individuals and other communes to supply capital in times of need. [ABSTRACT FROM AUTHOR]

This Special Issue brings together four contributions on premodern capital markets: Baum’s response to Signori’s critique of Sprandel’s late-era research project in the 1960s also offers an overview of the historiography of annuity research. The original project involved analysis of a large dataset and this approach was continued here, resulting in the publication of an unparalleled dataset with over 35,000 interest rates for over 100 annuity markets from the fourteenth to the eighteenth century. The article also includes an introduction to the use of the data. Two research articles complete this Special Issue: One is a case study on the external capital relations of Brunswick (Braunschweig) between the fourteenth and sixteenth centuries; the other focuses on the institutional framework for public debt, namely contract enforcement in Dordrecht around 1300. The contributions further ongoing debates on public debt, market integration and the mobility of capital, generating new impulses not only within what is a well-established research field in medieval studies but also in more quantitatively inclined economic history. [ABSTRACT FROM AUTHOR]

The article focuses on the value added tax treatment of various services provided by the land registry office in Germany, specifically concerning the issuance of mortgage bonds, land charge certificates, partial certificates, and official copies of land registry entries.

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article presents a proposed bill for the Bundestag, the German parliament, regarding regulation of tradesmen's annuities. The affected workers, the effective dates of the compulsory retirement insurance, and those who are exempted from the insurance are defined. Stipulations are given for unemployment and work incapacity.

The article focuses on a study concerning annuity in canton Wallis in Switzerland.