---
_id: '29214'
abstract:
- lang: eng
  text: 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.
alternative_title:
- Die Entwicklung von Messmethoden und ihre politische Dimension am Beispiel von Günter
  Schmölders’ Erfassung der Steuermoral
author:
- first_name: Korinna
  full_name: Schönhärl, Korinna
  id: '89037'
  last_name: Schönhärl
  orcid: 0000-0002-7967-3261
citation:
  ama: Schönhärl K. Steuerzahlverhalten quantifizieren. <i>Jahrbuch für Wirtschaftsgeschichte
    / Economic History Yearbook</i>. 2021;62(2):473-503. doi:<a href="https://doi.org/10.1515/jbwg-2021-0017">10.1515/jbwg-2021-0017</a>
  apa: Schönhärl, K. (2021). Steuerzahlverhalten quantifizieren. <i>Jahrbuch für Wirtschaftsgeschichte
    / Economic History Yearbook</i>, <i>62</i>(2), 473–503. <a href="https://doi.org/10.1515/jbwg-2021-0017">https://doi.org/10.1515/jbwg-2021-0017</a>
  bibtex: '@article{Schönhärl_2021, title={Steuerzahlverhalten quantifizieren}, volume={62},
    DOI={<a href="https://doi.org/10.1515/jbwg-2021-0017">10.1515/jbwg-2021-0017</a>},
    number={2}, journal={Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook},
    publisher={Walter de Gruyter GmbH}, author={Schönhärl, Korinna}, year={2021},
    pages={473–503} }'
  chicago: 'Schönhärl, Korinna. “Steuerzahlverhalten quantifizieren.” <i>Jahrbuch
    für Wirtschaftsgeschichte / Economic History Yearbook</i> 62, no. 2 (2021): 473–503.
    <a href="https://doi.org/10.1515/jbwg-2021-0017">https://doi.org/10.1515/jbwg-2021-0017</a>.'
  ieee: 'K. Schönhärl, “Steuerzahlverhalten quantifizieren,” <i>Jahrbuch für Wirtschaftsgeschichte
    / Economic History Yearbook</i>, vol. 62, no. 2, pp. 473–503, 2021, doi: <a href="https://doi.org/10.1515/jbwg-2021-0017">10.1515/jbwg-2021-0017</a>.'
  mla: Schönhärl, Korinna. “Steuerzahlverhalten quantifizieren.” <i>Jahrbuch für Wirtschaftsgeschichte
    / Economic History Yearbook</i>, vol. 62, no. 2, Walter de Gruyter GmbH, 2021,
    pp. 473–503, doi:<a href="https://doi.org/10.1515/jbwg-2021-0017">10.1515/jbwg-2021-0017</a>.
  short: K. Schönhärl, Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook
    62 (2021) 473–503.
date_created: 2022-01-11T07:50:57Z
date_updated: 2022-01-11T08:54:18Z
department:
- _id: '445'
doi: 10.1515/jbwg-2021-0017
intvolume: '        62'
issue: '2'
keyword:
- Economics and Econometrics
- History
language:
- iso: ger
page: 473-503
publication: Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook
publication_identifier:
  issn:
  - 2196-6842
  - 0075-2800
publication_status: published
publisher: Walter de Gruyter GmbH
quality_controlled: '1'
status: public
title: Steuerzahlverhalten quantifizieren
type: journal_article
user_id: '89037'
volume: 62
year: '2021'
...
---
_id: '29218'
abstract:
- lang: eng
  text: 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:
- first_name: Korinna
  full_name: Schönhärl, Korinna
  id: '89037'
  last_name: Schönhärl
  orcid: 0000-0002-7967-3261
- first_name: Mark
  full_name: Spoerer, Mark
  last_name: Spoerer
citation:
  ama: 'Schönhärl K, Spoerer M. Einleitung: Staatsfinanzen und Konflikt. <i>Jahrbuch
    für Wirtschaftsgeschichte / Economic History Yearbook</i>. 2021;62(2):291-302.
    doi:<a href="https://doi.org/10.1515/jbwg-2021-0011">10.1515/jbwg-2021-0011</a>'
  apa: 'Schönhärl, K., &#38; Spoerer, M. (2021). Einleitung: Staatsfinanzen und Konflikt.
    <i>Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook</i>, <i>62</i>(2),
    291–302. <a href="https://doi.org/10.1515/jbwg-2021-0011">https://doi.org/10.1515/jbwg-2021-0011</a>'
  bibtex: '@article{Schönhärl_Spoerer_2021, title={Einleitung: Staatsfinanzen und
    Konflikt}, volume={62}, DOI={<a href="https://doi.org/10.1515/jbwg-2021-0011">10.1515/jbwg-2021-0011</a>},
    number={2}, journal={Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook},
    publisher={Walter de Gruyter GmbH}, author={Schönhärl, Korinna and Spoerer, Mark},
    year={2021}, pages={291–302} }'
  chicago: 'Schönhärl, Korinna, and Mark Spoerer. “Einleitung: Staatsfinanzen und
    Konflikt.” <i>Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook</i>
    62, no. 2 (2021): 291–302. <a href="https://doi.org/10.1515/jbwg-2021-0011">https://doi.org/10.1515/jbwg-2021-0011</a>.'
  ieee: 'K. Schönhärl and M. Spoerer, “Einleitung: Staatsfinanzen und Konflikt,” <i>Jahrbuch
    für Wirtschaftsgeschichte / Economic History Yearbook</i>, vol. 62, no. 2, pp.
    291–302, 2021, doi: <a href="https://doi.org/10.1515/jbwg-2021-0011">10.1515/jbwg-2021-0011</a>.'
  mla: 'Schönhärl, Korinna, and Mark Spoerer. “Einleitung: Staatsfinanzen und Konflikt.”
    <i>Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook</i>, vol. 62,
    no. 2, Walter de Gruyter GmbH, 2021, pp. 291–302, doi:<a href="https://doi.org/10.1515/jbwg-2021-0011">10.1515/jbwg-2021-0011</a>.'
  short: K. Schönhärl, M. Spoerer, Jahrbuch für Wirtschaftsgeschichte / Economic History
    Yearbook 62 (2021) 291–302.
date_created: 2022-01-11T08:19:24Z
date_updated: 2022-01-11T08:53:53Z
department:
- _id: '445'
doi: 10.1515/jbwg-2021-0011
intvolume: '        62'
issue: '2'
keyword:
- Economics and Econometrics
- History
language:
- iso: ger
page: 291-302
publication: Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook
publication_identifier:
  issn:
  - 2196-6842
  - 0075-2800
publication_status: published
publisher: Walter de Gruyter GmbH
quality_controlled: '1'
status: public
title: 'Einleitung: Staatsfinanzen und Konflikt'
type: journal_article
user_id: '89037'
volume: 62
year: '2021'
...