Götz Aly's book Hitler's Beneficiaries considers the Nazi regime an “accommodating dictatorship.” According to Aly, the majority of the population benefited from the Nazis’ war. He sums up Nazi tax policy under the headings “Tax Breaks for the Masses” and “Tax Rigor for the Bourgeoisie.” This perspective represented progress in that, until then, tax policy had not featured in any of the major historical overviews of National Socialism. For a more in-depth assessment of Nazi tax policy, however, it must be compared against the tax policies of Germany's wartime enemies. I compare tax policies in Germany, Britain, and the United States and show that Aly's theories do not hold. They are neither consistent with the declared intentions of those who imposed these policies nor with the results as reflected in the relevant statistics.
