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
^Schanz, George von (1896). "Der Einkommensbegriff und die Einkommensteuergesetze". FinanzArchiv. 13: 1–87. ISSN0015-2218.