Friedrich Kleinwächter

[1] In 1865, Friedrich Kleinwächter habilitated in Prag, whereupon he became an ordinary professor at the Technical University Riga in Riga/Russia and since 1875 until his emeritation he was ordinary professor of political economics (Ordinarius für Staatswissenschaften) at the newly established "Franz-Josephs-Universität" at Czernowitz.

[3] Kleinwächter published several text books, and furthermore many articles in the periodical Jahrbücher für Nationalökonomie und Statistik.

1882–1902 he was editor of the German-speaking Genossenschaftszeitung (journal of cooperatives) for the Bukovina district in the very Northeast of Austria-Hungary.

[6] In the English speaking world, Kleinwächter is to some extent known because of the so-called Kleinwachter's conundrum on income tax.

The conundrum was popularized by Henry Simons, who mentioned it in his tax treatise, Personal Income Taxation.