FOLIO I · THINKER · GEN. 02 · N° 012

Robert Meyer

Works
4
Articles
1
Generation
2.
Portrait of Robert Meyer
FOL. 02 · N° 012 · Robert Meyer
BIOGRAPHY

Life and Work

After studying law in Vienna and Berlin, the native of Vienna went through an exemplary civil-service career in the finance administration, in which he rose to head of section. In 1910 he became President of the Central Statistical Commission and, for a short time, even Minister of Finance. He then retired, but a year later was once again appointed President of the Central Statistical Commission and held the office until his death. As a scholar of public finance, whose teaching licence was extended to political economy in 1887, Robert Meyer taught at the University of Vienna and at other Viennese institutions of learning. As a subjectivist value theorist, he laid the theoretical foundations of progressive taxation in his habilitation thesis (1884), which he was actually able to put into practice, with Eugen von Böhm-Bawerk as the responsible senior official, in the reform of the direct personal income tax. From 1911 he served as co-editor of the Zeitschrift für Volkswirtschaft, Socialpolitik und Verwaltung (Journal of Economics, Social Policy and Administration). On questions of social and economic policy he espoused a full-blooded statism.
Metadata
1. Januar 1855
in Wien
1. Januar 1914
Generation 2
Life stations

Stations

  1. 1855
    1855
    Birth

    Born in 1855 in Vienna.[5]

  2. 1872
    1872
    Matura at the Akademisches Gymnasium

    Passed the Matura in 1872 at the Akademisches Gymnasium in Vienna; his classmates included the later President Tomáš Garrigue Masaryk and the minister Franz Klein.[5]

  3. ⁦1873–1877⁩
    ⁦1873–1877⁩
    Studies in Law

    Studies in law in Vienna and Berlin.[5]

  4. 1877
    1877
    Doctorate in Law (Dr. iur.)

    Doctorate in law (Dr. iur.) at the University of Vienna in 1877.[5]

  5. ⁦1877–1910⁩
    ⁦1877–1910⁩
    Civil-Service Career in the Financial Administration

    An exemplary civil-service career in the financial administration; he rose to the rank of head of section.

  6. 1884
    1884
    Habilitation thesis "Die Principien der gerechten Besteuerung" (The Principles of Just Taxation)

    Habilitation thesis "Die Principien der gerechten Besteuerung in der neueren Steuertheorie" (The Principles of Just Taxation in Recent Tax Theory; Berlin 1884), written as a proponent of the subjective theory of value; later the basis for the reform of direct personal taxation together with Eugen von Böhm-Bawerk.

  7. 1884
    1884
    Habilitation in Public Finance

    Habilitated in 1884 as a Privatdozent in public finance, economics and statistics at the University of Vienna.[5]

  8. ⁦1885–1895⁩
    ⁦1885–1895⁩
    Teaching at the Vienna Commercial Academy

    Taught at the Vienna Commercial Academy from 1885 to 1895.[1]

  9. 1887
    1887
    Extension of the Teaching Licence to Political Economy

    His teaching licence was extended to political economy in 1887; he taught as a public-finance scholar at the University of Vienna and at other Viennese educational institutions.

  10. 1887
    1887
    "Das Wesen des Einkommens" (The Nature of Income)

    Publication of "Das Wesen des Einkommens. Eine volkswirthschaftliche Untersuchung" (The Nature of Income: An Economic Inquiry; Berlin 1887).[2]

  11. ⁦1887–1914⁩
    ⁦1887–1914⁩
    Teaching at the University of Vienna— approximate

    He taught as a public-finance scholar at the University of Vienna and at other Viennese educational institutions.

  12. ⁦1890–1900⁩
    ⁦1890–1900⁩
    Teaching at the Consular Academy

    Taught at the Oriental (later the Consular) Academy in Vienna from 1890 to 1900.[1]

  13. 1891
    1891
    Appointment as Finanzrat

    Appointed Finanzrat (financial councillor) in 1891.[1]

  14. 1899
    1899
    Head of Section at the Ministry of Finance

    Appointed head of section at the Imperial-Royal Ministry of Finance in 1899 and headed the department for direct taxes.[1]

  15. 1901
    1901
    "Das Zeitverhältnis zwischen der Steuer und dem Einkommen"

    Publication of "Das Zeitverhältnis zwischen der Steuer und dem Einkommen" (The Temporal Relationship between Tax and Income; Vienna 1901).[3]

  16. ⁦1901–1914⁩
    ⁦1901–1914⁩
    Honorary Professor at the University of Vienna

    Appointed honorary professor at the University of Vienna in 1901; he taught until his death.[5]

  17. 1910
    1910
    President of the Central Statistical Commission and Minister of Finance

    Became President of the Central Statistical Commission in 1910 and, for a short time, also Minister of Finance; he then retired.[5]

  18. ⁦1911–1914⁩
    ⁦1911–1914⁩
    Again President of the Central Statistical Commission

    A year after retiring he was again appointed President of the Central Statistical Commission and held the office until his death.[5]

  19. ⁦1911–1914⁩
    ⁦1911–1914⁩
    Co-editor of the Zeitschrift für Volkswirtschaft, Socialpolitik und Verwaltung

    From 1911 he served as co-editor of the Zeitschrift für Volkswirtschaft, Socialpolitik und Verwaltung (Journal for Economics, Social Policy and Administration).

  20. 1914
    1914
    Death

    Died on 10 June 1914 in Vienna.[5]

Relationships

Influences

Private seminar, colleagues, Mont Pèlerin · 2
  1. In the history-of-economic-thought literature on the Viennese theory of taxation, he is treated, together with Emil Sax, as one of the two outstanding Austrian theorists of taxation; both developed in parallel a public finance grounded in marginal utility.[4]

  2. As a subjectivist value theorist, together with Eugen von Böhm-Bawerk as the senior official in charge, he put progressive taxation into practice in the reform of the direct personal tax.

Robert Meyer in the context of the School as a whole: five generations, their teacher-student lineages, circles and collegial ties.

SOURCES ON STATIONS AND RELATIONSHIPS18 citations · 3 sources
Topography

Places of Activity

CATALOGUE OF WORKS · CHRONOLOGICAL

The Books

1880s
1884
Die Prinzipien der gerechten Besteuerung in der neueren Finanzwissenschaft
OriginalGerman
1887
Das Wesen des Einkommens: Eine volkswirtschaftliche Untersuchung nebst einem Anhang.
OriginalGerman
1900s
1901
Das Zeitverhältnis zwischen der Steuer und dem Einkommen und seinen Theilen
OriginalGerman
1910s
1914
Die Wirtschaftsstatistik auf der XIV. Tagung des Internationales Statistischen
OriginalGerman
ARTICLES · 1 CATALOGUED

Essays, Reviews, Lectures

1900s
1904
Kritik zu Komorzynsky Die nationalökonomische Lehre vom Credit
OriginalGerman
APA
Chicago
German historical style