Werner Sombart (1863 - 1941), economist and sociologist, is regarded as the most colorful analyst of capitalism, which he both admired and despised, just as he praised Marx highly while rejecting his most important theses. In the present work, Sombart outlines the fundamental features of his typology of 'attitudes' that are responsible for the development of the 'capitalist spirit.' This 'capitalist spirit' does not refer to a specific economic ethics, but rather to an economic style that evolves from the particular typology of capitalist entrepreneurship. Reprint of the original edition from 1920.