Author(s): Ercan KARAKOÇ Senem C?VG?N
Although Turkey was not involved in the World War II, the country was seriously influenced by the economic hardships of the war and the Turkish Government had to find new financial resources as a precaution. Thus, at the first place, Turkish National Security Law was enacted and Bread Rationing was taken into effect. However, as the economic problems could not be overcome, an extraordinary one-time capital tax was levied particularly on the Non-Muslim wealthy people. The collection, application, abolishment and outcomes of this tax which was named as the Wealth Tax has been examined in this study. The Republic Archives, Grand National Assembly Parliamentary Minutes, the Official Gazette, other newspapers of the era have been studied as well as the memoirs of the witnesses of the application of the Wealth Tax.