@inbook{34546, abstract = {{Jean Bodin's list on how the absolutist monarchical state could raise its revenue ranked taxation only in seventh place. From a modern legal perspective, taxes are compulsory transfers of resources that households and enterprises pay to one or several government bodies without receiving an individual, specific benefit in return. Historians have dealt with not paying taxes in various contexts, such as analysing tax resistance and tax resistance movements in history. Tax law is best understood as an outcome of long-term, often conflictual, negotiations and as an expression of specific political mentalities and ideologies. As a consequence, tax law and sometimes even the tax juridical system have a strongly politicised character. Loopholes in tax legislation that enable or facilitate avoidance or evasion can thus be regarded as a result of the interest-driven politics of parliamentary majorities, as the success of concerted lobby pressure.}}, author = {{Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}}, booktitle = {{Histories of Tax Evasion, Avoidance and Resistance }}, editor = {{Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}}, pages = {{1--15}}, publisher = {{Routledge}}, title = {{{ The Ability and Intention of Not Paying Taxes in History. Some Introductory Observations}}}, doi = {{10.4324/9781003333197}}, year = {{2023}}, } @inbook{34547, abstract = {{As a case study, this chapter examines two tax education films that were produced 11 years apart in the USA and Western Germany during and after World War II: “The New Spirit” and “Putzke wants to know”. In contrast to America's most popular cartoon character 11 years earlier, Erwin Putzke is in a terrible mood at the beginning of the short film “Putzke wants to know”. The family father and electrician with a workshop of his own is annoyed and upset by the duty of filling in his tax return, grumbling at his wife and daughter and even at their budgie. The film's tax morale message is conveyed to its audience against the backdrop of a sober post-war reality characterised by allied occupation and the Allies' say in West German tax policies during a period of laborious economic build-up after a lost war.}}, author = {{Schönhärl, Korinna}}, booktitle = {{Histories of Tax Evasion, Avoidance and Resistance}}, editor = {{Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}}, pages = {{154--167}}, publisher = {{Routledge}}, title = {{{ How to Create a Taxpaying Spirit. A Transnational Examination of an US American and a Western German Tax Education Film in and after World War II}}}, doi = {{10.4324/9781003333197}}, year = {{2023}}, } @inbook{48165, abstract = {{Paying taxes is a field of economic activity that has always been highly morally charged: the question of who pays how much or can avoid or evade the prescribed payments is always closely related to debate about a fair societal distribution of burdens. In the process of moralisation, therefore, faith communities such as the Catholic Church also repeatedly seized the floor to propagate certain norms. The article examines the contributions of theologians from Spain, the USA and West Germany in the 1940s and 1950s. It concludes that the norms of taxation they propagated differed greatly depending on the institutional and economic frameworks within which they operated. The analysis proves taxation to be a field of economic action and societal dispute where economics and morality are indissolubly interconnected.}}, author = {{Schönhärl, Korinna}}, booktitle = {{ Reassessing the Moral Economy Religion and Economic Ethics from Ancient Greece to the 20th Century}}, editor = {{Skambraks, Tanja and Lutz, Martin}}, isbn = {{9783031298349}}, keywords = {{Tax history, religious history: financial history, catholic church, history of economic thought}}, pages = {{237--258}}, publisher = {{Springer}}, title = {{{Tax Morale and the Church: How Catholic Clergies Adapted Norms of Paying Taxes to Secular Institutions (1940s–1950s)}}}, year = {{2023}}, } @misc{48371, author = {{Schönhärl, Korinna}}, booktitle = {{Sehepunkte}}, title = {{{Review on: Christos Tsakas: Post-war Greco-German Relations, 1953-1981. Economic Development, Business Interests and European Integration, Basingstoke 2022. }}}, volume = {{23}}, year = {{2023}}, } @inbook{44249, abstract = {{State education in honest tax payment can be understood as a facet of training in citizenship, i.e. as an attempt by the modern state to standardize the behavior of its citizens and to prevent deviations. Based on this Foucauldian understanding, this exploratory article examines tax education in the United States, Spain, and West Germany from the mid-1940s to the late 1980s. During this period, the USA asserted itself as the champion of tax education and Spain consistently tried to emulate this example, albeit with more modest means and different semantic strategies from as early as the 1960s, when it was still under a autoritarian regime. The FRG, however, completely discontinued its few early attempts at tax education from the mid-1950s onwards. Even during the economic crises and tax scandals of the 1970s, there was no relaunch of the programs. The article locates the reasons for this highly uneven development in the different ideal images of the citizen in the three states.}}, author = {{Schönhärl, Korinna and Düll, Nasrin and Ramírez Lugo , Nadya Melina}}, booktitle = {{Tax Evasion and Tax Havens since the Nineteenth Century }}, editor = {{Sébastien, Guex and Hadrien, Buclin}}, pages = {{355--376}}, publisher = {{Springer}}, title = {{{Tax Education After WWII: How Spain, the USA, and West Germany Tried to Make Their Citizens Pay Honestly}}}, year = {{2023}}, } @article{47155, abstract = {{»Über Geld spricht man nicht.« Diese Benimmregel erweist sich beim Blick in die Ver- gangenheit als Illusion. Keineswegs war Geld grundsätzlich ein Tabuthema zwischen- menschlicher Kommunikation. Ganz im Gegenteil: Mit dem Reden über Geld wird dieses mit Bedeutung aufgeladen. Die Autor*innen dieses Themenheftes untersuch en Gelddis- kurse und die Zuschreibungen von Bedeutung an Geld in der internationalen Geschichte.}}, author = {{Schönhärl, Korinna and Schotters, Frederike and Thiemeyer, Guido}}, journal = {{Werkstatt Geschichte}}, keywords = {{Financial History, Discourse Analysis, History of Money}}, title = {{{Editorial}}}, volume = {{88}}, year = {{2023}}, } @inbook{47157, abstract = {{Ob als Effekt staatlicher Hilfspakete, als kontroverses Thema des EU-Haushalts oder als mögliche Ursache der rasant steigenden Inflation – in einer Welt im Krisenmodus ist das Problem der Staatsverschuldung aktuell wie selten zuvor. Wie und von wem aber werden Staatsschulden tatsächlich »gemacht«? Und wie stellt sich dies in der historischen Perspektive dar? Die Essays dieses Bandes machen das abstrakte Phänomen der öffentlichen Verschuldung und die verborgenen Prozesse hinter den Schuldenquoten zugänglich. Prägende Praktiken der Staatsverschuldung verdeutlichen die Beiträge anhand von fünf Kategorien: den beteiligten Akteuren, den konkreten Artefakten, den politischen Debatten, den globalen Relationen sowie der Zeitlichkeit der Verschuldung der öffentlichen Haushalte.}}, author = {{Schönhärl, Korinna}}, booktitle = {{Schulden machen: Praktiken der Staatsverschuldung im langen 20. Jahrhundert}}, editor = {{Logemann, Jan and Middendorf, Stefanie and Rischbieter, Laura}}, keywords = {{Financial History, Public Debt, Economic History}}, pages = {{243–258}}, publisher = {{Campus}}, title = {{{Internationale Finanzkontrollen: Griechenland unter internationaler Kuratel im 19. und 21. Jahrhundert}}}, year = {{2023}}, } @misc{47154, abstract = {{»Über Geld spricht man nicht.« Diese Benimmregel erweist sich beim Blick in die Vergangenheit als Illusion. Keineswegs war Geld grundsätzlich ein Tabuthema zwischenmenschlicher Kommunikation. Ganz im Gegenteil: Mit dem Reden über Geld wird dieses mit Bedeutung aufgeladen. Die Autor*innen dieses Themenheftes untersuchen Gelddiskurse und die Zuschreibungen von Bedeutung an Geld in der internationalen Geschichte.}}, booktitle = {{Werkstatt Geschichte}}, editor = {{Schönhärl, Korinna and Schotters, Frederike and Thiemeyer, Guido}}, keywords = {{Financial History, Discourse Analysis, History of Money}}, title = {{{Reden über Geld}}}, volume = {{88}}, year = {{2023}}, } @misc{34549, author = {{Schönhärl, Korinna}}, booktitle = {{Sehepunkte}}, number = {{11}}, title = {{{Review on: Daniel Benedikt Stienen: Verkauftes Vaterland}}}, volume = {{22}}, year = {{2022}}, } @misc{34554, author = {{Schönhärl, Korinna}}, booktitle = {{HSozKult}}, title = {{{Review on: Sven Steinmo: Willing to Pay? A Reasonable Choice Approach }}}, year = {{2022}}, } @inbook{33412, author = {{Schönhärl, Korinna}}, booktitle = {{Ökonomie und Moral im langen 20. Jahrhundert. Eine Anthologie}}, editor = {{Finger, Jürgen and Möckel, Benjamin}}, isbn = {{ISBN 978-3-8353-5200-1}}, pages = {{228–237}}, publisher = {{Wallstein-Verlag}}, title = {{{"Ein Steuerzahler!" Tax education in der frühen Bundesrepublik}}}, year = {{2022}}, } @article{33448, author = {{Schönhärl, Korinna}}, issn = {{0947-9511 }}, journal = {{Journal of European Integration History}}, number = {{1}}, pages = {{147 -- 166}}, publisher = {{Nomos}}, title = {{{Reconciliation in Resignation: The 2015 Greek Referendum on the Lenders’ Conditions}}}, volume = {{28}}, year = {{2022}}, } @inbook{33415, author = {{Schönhärl, Korinna and Osterloh-Konrad, Christine}}, booktitle = {{History and taxation. The dialectical relationship between taxation and the political balance of power: 2021 EATLP Congress Antwerp, 3-4 June 2021 }}, editor = {{Essers, Peter}}, isbn = {{ 9789087227753}}, pages = {{303–326}}, title = {{{Germany}}}, year = {{2022}}, } @misc{37939, author = {{Schönhärl, Korinna}}, booktitle = {{VSGW}}, number = {{3}}, pages = {{392–393}}, title = {{{Review on: Gerold Ambrosius/ Christian Henrich-Franke: Diversität, Transformation, Kontinuität. Europa 1800–1870}}}, volume = {{109}}, year = {{2022}}, } @article{29214, abstract = {{From the 1880s scientists developed methods to measure (dishonest) tax payment behaviour. The first part of this article provides an overview of these methods and their development. The second part enquires into the function of measuring methods in the societal discourse about (honest) tax payments. The tax morale research of Günter Schmölders, carried out in the 1950s and 1960s, is then examined as a case study. The focus of interest is on the political advice that Schmölders gave, as based on his empirical results, and on the ideal image of the citizen and society which underlay the scientific method.}}, author = {{Schönhärl, Korinna}}, issn = {{2196-6842}}, journal = {{Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook}}, keywords = {{Economics and Econometrics, History}}, number = {{2}}, pages = {{473--503}}, publisher = {{Walter de Gruyter GmbH}}, title = {{{Steuerzahlverhalten quantifizieren}}}, doi = {{10.1515/jbwg-2021-0017}}, volume = {{62}}, year = {{2021}}, } @article{29218, abstract = {{The following issue arose from a section at the Congress for Economic and Social History in Regensburg in March 2019 and focuses on fiscal conflicts in Europe from the early modern period until today. Distributive fiscal conflicts are seen here as a probe into the past which can increase our understanding of historical social structures. Fiscal history is analysed as a central arena of the modern state. The introduction provides an overview of current research into fiscal history in Germany and of the contributions presented in this focus issue.}}, author = {{Schönhärl, Korinna and Spoerer, Mark}}, issn = {{2196-6842}}, journal = {{Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook}}, keywords = {{Economics and Econometrics, History}}, number = {{2}}, pages = {{291--302}}, publisher = {{Walter de Gruyter GmbH}}, title = {{{Einleitung: Staatsfinanzen und Konflikt}}}, doi = {{10.1515/jbwg-2021-0011}}, volume = {{62}}, year = {{2021}}, } @book{29358, editor = {{Schönhärl, Korinna and Spoerer, Mark}}, title = {{{Jahrbuch für Wirtschaftsgeschichte/Economic History Yearbook- Schwerpunktheft: Staatsfinanzen und Konflikt}}}, volume = {{62}}, year = {{2021}}, } @inbook{29381, author = {{Schönhärl, Korinna}}, booktitle = {{Remembering and Learning from Financial Crises}}, editor = {{Cassis, Youssef and Schenk, Catherine}}, pages = {{39--56}}, publisher = {{Oxford University Press}}, title = {{{'Unfortunately we are bankrupt': The Greek Bankruptcy Crisis of 1893 and its Remembrance in the World Economic Crisis 2010-11}}}, year = {{2021}}, } @article{29216, abstract = {{How did bankers make their investment decisions, for example to issue a state loan for a peripheral country? This in-depth case study investigates the question of the Greek loan of 1833, issued by Rothschilds. The main interest is to reconstruct James de Rothschild’s risk perception and decision making process, expressed in the argumentation vis-à-vis his family. The significance of the guarantee of the protecting powers, which was without precedent, is considered by James as well as the competitive situation on the bond market, the relationship of the Rothschilds with leading politicians of the time, and the special significance of Greece in the period of intensive European philhellenism. The paper argues that in-depth studies of bankers’ risk perception are necessary to illuminate the complexity of their decision-making.}}, author = {{Schönhärl, Korinna}}, issn = {{0007-6791}}, journal = {{Business History}}, keywords = {{History, Business, Management and Accounting (miscellaneous), Business and International Management}}, number = {{4}}, pages = {{557--573}}, publisher = {{Informa UK Limited}}, title = {{{Why does a prestigious emission house emit a loan for a peripheral state? The house of Rothschild and the Greek guaranteed loan of 1833}}}, doi = {{10.1080/00076791.2019.1593373}}, volume = {{63}}, year = {{2021}}, } @misc{29549, abstract = {{Als Griechenland 1830 seine Unabhängigkeit erlangte, war das Land wirtschaftlich wenig entwickelt und von der Industrialisierung noch kaum berührt. Kredite für die Gründung oder den Ausbau von Unternehmen waren auf Grund des Kapitalmangels entweder unmöglich oder extrem teuer – ein für die wirtschaftliche Entwicklung ernst zu nehmendes Hemmnis. Das Land brauchte zur wirtschaftlichen Entwicklung also Investitionen aus dem Ausland. Jedoch hielten sich die europäischen Banken und Anleger mit solchen Investitionen vor den 1870er Jahren zurück. Warum diese Scheu der Kapitalanleger vor Griechenland, obwohl sie anderswo keineswegs vor risikoreichen Investitionen zurückschreckten, wenn nur entsprechend hohe Erträge lockten? Dieser Frage möchte der Beitrag anhand eines Beispiels nachgehen: der bayerisch-französischen Bankiersfamilie von Eichthal, die in den 1830er Jahren enge Geschäftsbeziehungen nach Griechenland aufbaute und zeitweilig sehr interessiert an Investitionen war – bevor das Bankhaus sich von diesen Plänen schließlich unverrichteter Dinge wieder abwandte. Das kulturelle Interesse an Griechenland überdauerte dagegen bis in die 1880er Jahre. Die Eichthals eignen sich hervorragend, um paradigmatisch zu untersuchen, auf welcher Grundlage und wie europäische Bankiers ihre Investitionsentscheidungen für oder gegen Griechenland trafen.}}, author = {{Schönhärl, Korinna}}, title = {{{Finanzielle Netze. Die bayerisch–französische Familienbank von Eichthal und ihre Investitionspläne in Griechenland in den 1830er Jahren/ Οικονομικά δίκτυα. Η βαυαρογαλλική οικογενειακή τράπεζα των Άιχταλ και τα επενδυτικά σχέδιά της στην Ελλάδα κατά τη δεκαετία του 1830}}}, year = {{2021}}, }