TY - JOUR AU - Becker, Rieke ID - 36466 IS - 1 JF - Österreichische Zeitschrift für Geschichtswissenschaften. Themenband „New Diplomatic History“ KW - New Diplomatic History KW - Neue Diplomatiegeschichte TI - Hilfst du mir, so hilfst du dir. Diplomatische Überzeugungsstrategien der Regentin Christine Charlotte von Ostfriesland gegenüber Kaiser Leopold I. im 17. Jahrhundert (erscheint 2024) VL - 35 ER - TY - BOOK AB - 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. AU - Schönhärl, Korinna AU - Hürlimann, Gisela AU - Rohde, Dorothea ID - 34544 KW - Tax History KW - Financial History SN - 9781003333197 TI - Histories of Tax Evasion, Avoidance and Resistance ER - TY - JOUR AB - »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. AU - Schönhärl, Korinna AU - Schotters, Frederike AU - Thiemeyer, Guido ID - 47155 JF - Werkstatt Geschichte KW - Financial History KW - Discourse Analysis KW - History of Money TI - Editorial VL - 88 ER - TY - CHAP AB - 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. AU - Schönhärl, Korinna ED - Logemann, Jan ED - Middendorf, Stefanie ED - Rischbieter, Laura ID - 47157 KW - Financial History KW - Public Debt KW - Economic History T2 - Schulden machen: Praktiken der Staatsverschuldung im langen 20. Jahrhundert TI - Internationale Finanzkontrollen: Griechenland unter internationaler Kuratel im 19. und 21. Jahrhundert ER - TY - GEN AB - »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. ED - Schönhärl, Korinna ED - Schotters, Frederike ED - Thiemeyer, Guido ID - 47154 KW - Financial History KW - Discourse Analysis KW - History of Money T2 - Werkstatt Geschichte TI - Reden über Geld VL - 88 ER - TY - CHAP AB - 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. AU - Schönhärl, Korinna ED - Skambraks, Tanja ED - Lutz, Martin ID - 48165 KW - Tax history KW - religious history: financial history KW - catholic church KW - history of economic thought SN - 9783031298349 T2 - Reassessing the Moral Economy Religion and Economic Ethics from Ancient Greece to the 20th Century TI - Tax Morale and the Church: How Catholic Clergies Adapted Norms of Paying Taxes to Secular Institutions (1940s–1950s) ER - TY - JOUR AB - AbstractToday, a major technological trend is the increasing focus on the person: technical systems personalize, customize, and tailor to the person in both beneficial and troubling ways. This trend has moved beyond the realm of commerce and has become a matter of public governance, where systems for citizen risk scoring, predictive policing, and social credit scores proliferate. What these systems have in common is that they may target the person and her ethical and political dispositions, her virtues. Virtue ethics is the most appropriate approach for evaluating the impacts of these new systems, which has translated in a revival of talk about virtue in technology ethics. Yet, the focus on individual dispositions has rightly been criticized for lacking a concern with the political collective and institutional structures. This paper advocates a new direction of research into civic virtue, which is situated in between personal dispositions and structures of governance. First, it surveys the discourse on virtue ethics of technology, emphasizing its neglect of the political dimension of impacts of emerging technologies. Second, it presents a pluralist conception of civic virtue that enables us to scrutinize the impact of technology on civic virtue on three different levels of reciprocal reputation building, the cultivation of internal goods, and excellence in the public sphere. Third, it illustrates the benefits of this conceptions by discussing some paradigmatic examples of emerging technologies that aim to cultivate civic virtue. AU - Reijers, Wessel ID - 48603 IS - 4 JF - Philosophy & Technology KW - History and Philosophy of Science KW - Philosophy SN - 2210-5433 TI - Technology and Civic Virtue VL - 36 ER - TY - JOUR AU - Wells, Aaron ID - 51015 JF - Metascience KW - History and Philosophy of Science KW - General Social Sciences KW - History SN - 0815-0796 TI - Will do? Causes and volitions ER - TY - CHAP AB - n 1789, Eberhard repudiated Kant’s claim expressed in the first edition of his Critique of Pure Reason to have delivered a new, namely transcendental turn in philosophy, as he was able to retrace our cognition to the origin of phenomena instead of delivering a “merely logical deduction”. Eberhard holds that there was nothing new, but all delivered in Leibniz and Wolff; to prove his claim he refers to a quote from Du Châtelet, taken from a paragraph where she determines the right understanding as to be able “to penetrate to the origin of phenomena”. This paper brings Du Châtelet into discourse with Kant via this Eberhard quote. In its first part, it investigates the use of her quote in the Kant-Eberhard controversy. The second part serves to ground the quote in Du Châtelet’s epistemology. It lays out how to understand Du Châtelet’s claim to penetrate to the origin of phenomena. Du Châtelet’s claim to have renewed philosophy must be taken seriously, and it is helpful for rethinking the German philosophical development from the rationalists to Kant through including Du Châtelet’s theory of cognition. AU - Hagengruber, Ruth Edith ID - 34705 KW - Émilie Du Châtelet KW - History of Science KW - Newton KW - Kant KW - Eberhard KW - Wolff KW - Leibniz SN - 2523-8760 T2 - Époque Émilienne TI - Du Châtelet and Kant: Claiming the Renewal of Philosophy ER - TY - BOOK ED - Hagengruber, Ruth Edith ID - 34702 KW - Émilie Du Châtelet KW - History of Science KW - Kant KW - Newton KW - Maupertuis KW - Voltaire SN - 2523-8760 TI - Époque Émilienne ER - TY - JOUR AB - In a case study approach, the paper traces how technological expectations have been influential in the creation of European institutions, R&D programmes and regulatory instruments and how they have contributed to processes of European integration. The first case study shows how the promises of a coming ‘Atomic Age’ have been mobilized to support the foundation of the European Atomic Energy Community and, thus, contributed to European integration in the post-WW2 era. The second case study analyses how the security stream within the EU’s framework programmes for R&D is shaped by the promise of ‘technosecurity’ and enacts the normative claim of the EU’s security integration in the post-Cold War era. The third case study analyses how the EU’s AI strategy and AI act articulates the vision of a ‘human-centric AI’ and how this vision is related to the EU’s current attempt to restore citizens’ trust in times of crisis. AU - Hälterlein, Jens ID - 50604 IS - 2 JF - Science & Technology Studies KW - History and Philosophy of Science SN - 2243-4690 TI - Technological Expectations and the Making of Europe VL - 36 ER - TY - JOUR AU - Wells, Aaron ID - 51007 IS - 1 JF - HOPOS: The Journal of the International Society for the History of Philosophy of Science KW - History and Philosophy of Science SN - 2152-5188 TI - Science and the Principle of Sufficient Reason: Du Châtelet contra Wolff VL - 13 ER - TY - JOUR AU - Meier, Heiko AU - Kukuk, Marc AU - Riedl, Lars ID - 34855 IS - 2 JF - Sport und Gesellschaft KW - Philosophy KW - Social Sciences (miscellaneous) KW - History SN - 1610-3181 TI - Editorial: Netzwerke und Vernetzung im Sport VL - 19 ER - TY - JOUR AU - d’Agostini, Franca AU - Ficara, Elena ID - 30099 JF - History and Philosophy of Logic KW - History and Philosophy of Science KW - History SN - 0144-5340 TI - Hegel’s Interpretation of the Liar Paradox ER - TY - BOOK AB - This collection of essays presents new work on women’s contribution to philosophy between the Renaissance and the mid-eighteenth century. They bring a new perspective to the history of philosophy, by highlighting women’s contributions to philosophy and testifying to the rich history of women’s thought in this period. By showing that women were active in many branches of philosophy (metaphysics, science, political philosophy cosmology, ontology, epistemology) the book testifies to the rich history of women’s thought across Europe in this period. The scope of the collection is international, both in terms of the philosophers represented and the contributors themselves from Britain and North America, but also from continental Europe and from as far afield as Australia and Brazil. The philosophers discussed here include both figures who have recently come to be better known (Elisabeth of Bohemia, Anne Conway, Mary Astell, Catharine Trotter Cockburn, Emilie du Châtelet), and less familiar figures (Moderata Fonte, Lucrezia Marinella Arcangela Tarabotti, Tullia d’Aragona, Madame Deshoulières, Madame de Sablé, Angélique de Saint-Jean Arnauld d’Andilly, Olivia Sabuco, Susanna Newcome). The chapters in this book were originally published as a special issue of the British Journal for the History of Philosophy. ED - Hagengruber, Ruth ED - Hutton, Sarah ID - 21276 KW - History of Women Philosophers KW - Methodology KW - History of Philosophy KW - Women's Studies KW - Gender History SN - ISBN 9780367758646 TI - Women Philosophers from the Renaissance to the Enlightenment ER - TY - JOUR AB - 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. AU - Schönhärl, Korinna ID - 29214 IS - 2 JF - Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook KW - Economics and Econometrics KW - History SN - 2196-6842 TI - Steuerzahlverhalten quantifizieren VL - 62 ER - TY - JOUR AB - 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. AU - Schönhärl, Korinna AU - Spoerer, Mark ID - 29218 IS - 2 JF - Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook KW - Economics and Econometrics KW - History SN - 2196-6842 TI - Einleitung: Staatsfinanzen und Konflikt VL - 62 ER - TY - JOUR AB - 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. AU - Schönhärl, Korinna ID - 29216 IS - 4 JF - Business History KW - History KW - Business KW - Management and Accounting (miscellaneous) KW - Business and International Management SN - 0007-6791 TI - Why does a prestigious emission house emit a loan for a peripheral state? The house of Rothschild and the Greek guaranteed loan of 1833 VL - 63 ER - TY - BOOK AB - How are activation programs for the young unemployed implemented? How do street-level bureaucrats deal with competing rationalities and demands for action? Transition policies increasingly aim at promoting self-regulation and constructing employable subjects. Stephan Dahmen explores the practical regulation of biographical transitions in activation programs for the young unemployed by focusing on the interactive accomplishment of activation work. The study reveals how the critical tensions of activation policies are continually re-interpreted and adapted to local contingencies and describes the various organisational technologies used for creating employable subjects. AU - Dahmen, Stephan ID - 37274 KW - Youth KW - Welfare State KW - Transitions KW - Human Service Organizations KW - Institutional Ethnography KW - Activation KW - Sociology of Conventions KW - Work KW - Education KW - Educational Research KW - Sociology of Education KW - Social Pedagogy KW - History of Education KW - Bielefeld University Press TI - Regulating Transitions from School to Work. An Institutional Ethnography of Activation Work in Action ER - TY - BOOK AB - How are activation programs for the young unemployed implemented? How do street-level bureaucrats deal with competing rationalities and demands for action? Transition policies increasingly aim at promoting self-regulation and constructing employable subjects. Stephan Dahmen explores the practical regulation of biographical transitions in activation programs for the young unemployed by focusing on the interactive accomplishment of activation work. The study reveals how the critical tensions of activation policies are continually re-interpreted and adapted to local contingencies and describes the various organisational technologies used for creating employable subjects. AU - Dahmen, Stephan ID - 37273 KW - Youth KW - Welfare State KW - Transitions KW - Human Service Organizations KW - Institutional Ethnography KW - Activation KW - Sociology of Conventions KW - Work KW - Education KW - Educational Research KW - Sociology of Education KW - Social Pedagogy KW - History of Education KW - Bielefeld University Press TI - Regulating Transitions from School to Work. An Institutional Ethnography of Activation Work in Action ER -