@article{56848, abstract = {{What can the tax authorities do to encourage citizens to pay their taxes more honestly? They can promote honest tax payments in the media! Such tax education, which is completely unfamiliar to German taxpayers, can look back on a long tradition in the USA, for example, and other countries. It has also been practised in Spain since the end of the 1960s and intensified after the transition to democracy. A Treasury television advertisement from 1990 allows an analysis of the narratives used by tax education in the young Spanish democracy. The intense and difficult struggle by state institutions for democratic, equal rights for all citizens even 15 years after Franco's death becomes obvious. }}, author = {{Schönhärl, Korinna}}, journal = {{Themenportal Europäische Geschichte}}, keywords = {{Spanish History, Financial History, Tax History, Video as historical sources}}, title = {{{"Contributing means investing in Spain" – Media campaigns on tax education in Spain after the transition to democracy}}}, year = {{2024}}, } @book{34544, abstract = {{Tax evasion, tax avoidance and tax resistance are widespread phenomena in political, economic, social and fiscal history from antiquity through medieval, early modern and modern times. Histories of Tax Evasion, Avoidance and Resistance shows how different groups and individuals around the globe have succeeded or failed in not paying their due taxes, whether in kind or in cash, on their properties or on their crops. It analyses how, throughout history, wealthy and poor taxpayers have tried to avoid or reduce their tax burden by negotiating with tax authorities, through practices of legal or illegal tax evasion, by filing lawsuits, seeking armed resistance or by migration, and how state authorities have dealt with such acts of claim making, defiance, open resistance or elusion. It fills an important research gap in tax history, addressing questions of tax morale and fairness, and how social and political inequality was negotiated through taxation. It gives rich insights into the development of citizen-state relationships throughout the course of history. The book comprises case studies from Ancient Athens, Roman Egypt, Medieval Europe, Early Modern Mexico, the Ottoman Empire, Nigeria under British colonial rule, the United Kingdom of the early 20th century, Greece during the Second World War, as well as West Germany, Switzerland, Sweden and the United States in the 20th century, including transnational entanglements in the world of late-modern offshore finance and taxation. The authors are experts in fiscal, economic, financial, legal, social and/or cultural history. The book is intended for students, researchers and scholars of economic and financial history, social and world history and political economy. The Open Access version of this book, available at www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Share Alike 4.0 license.}}, author = {{Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}}, isbn = {{9781003333197}}, keywords = {{Tax History, Financial History}}, publisher = {{Routledge}}, title = {{{Histories of Tax Evasion, Avoidance and Resistance}}}, 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}}, } @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}}, }