---
_id: '56848'
abstract:
- lang: eng
  text: '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. '
alternative_title:
- '"Beitragen heißt Investieren in Spanien " - Steuererziehung im Spanien im Jahr
  1990 '
article_type: original
author:
- first_name: Korinna
  full_name: Schönhärl, Korinna
  id: '89037'
  last_name: Schönhärl
  orcid: 0000-0002-7967-3261
citation:
  ama: Schönhärl K. “Contributing means investing in Spain” – Media campaigns on tax
    education in Spain after the transition to democracy. <i>Themenportal Europäische
    Geschichte</i>. Published online 2024.
  apa: Schönhärl, K. (2024). “Contributing means investing in Spain” – Media campaigns
    on tax education in Spain after the transition to democracy. <i>Themenportal Europäische
    Geschichte</i>.
  bibtex: '@article{Schönhärl_2024, title={“Contributing means investing in Spain”
    – Media campaigns on tax education in Spain after the transition to democracy},
    journal={Themenportal Europäische Geschichte}, author={Schönhärl, Korinna}, year={2024}
    }'
  chicago: Schönhärl, Korinna. “‘Contributing Means Investing in Spain’ – Media Campaigns
    on Tax Education in Spain after the Transition to Democracy.” <i>Themenportal
    Europäische Geschichte</i>, 2024.
  ieee: K. Schönhärl, “‘Contributing means investing in Spain’ – Media campaigns on
    tax education in Spain after the transition to democracy,” <i>Themenportal Europäische
    Geschichte</i>, 2024.
  mla: Schönhärl, Korinna. “‘Contributing Means Investing in Spain’ – Media Campaigns
    on Tax Education in Spain after the Transition to Democracy.” <i>Themenportal
    Europäische Geschichte</i>, 2024.
  short: K. Schönhärl, Themenportal Europäische Geschichte (2024).
date_created: 2024-10-31T14:20:52Z
date_updated: 2024-10-31T14:27:07Z
department:
- _id: '445'
jel:
- G
- N24
- H3
- Z10
keyword:
- Spanish History
- Financial History
- Tax History
- Video as historical sources
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: http://www.europa.clio-online.de/essay/id/fdae-134397
oa: '1'
project:
- _id: '658'
  grant_number: '501071438'
  name: Internationale Kulturgeschichte der Steuermoral
publication: Themenportal Europäische Geschichte
publication_status: published
quality_controlled: '1'
related_material:
  link:
  - relation: confirmation
    url: http://www.europa.clio-online.de/essay/id/fdae-134397
status: public
title: '"Contributing means investing in Spain" – Media campaigns on tax education
  in Spain after the transition to democracy'
type: journal_article
user_id: '89037'
year: '2024'
...
---
_id: '34544'
abstract:
- lang: eng
  text: "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.\r\n\r\nIt 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.\r\nThe book is intended
    for students, researchers and scholars of economic and financial history, social
    and world history and political economy.\r\nThe 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:
- first_name: Korinna
  full_name: Schönhärl, Korinna
  id: '89037'
  last_name: Schönhärl
  orcid: 0000-0002-7967-3261
- first_name: Gisela
  full_name: Hürlimann, Gisela
  last_name: Hürlimann
- first_name: Dorothea
  full_name: Rohde, Dorothea
  last_name: Rohde
citation:
  ama: Schönhärl K, Hürlimann G, Rohde D. <i>Histories of Tax Evasion, Avoidance and
    Resistance</i>. 1st ed. Routledge; 2023. doi:<a href="https://doi.org/10.4324/9781003333197">10.4324/9781003333197</a>
  apa: Schönhärl, K., Hürlimann, G., &#38; Rohde, D. (2023). <i>Histories of Tax Evasion,
    Avoidance and Resistance</i> (1st ed.). Routledge. <a href="https://doi.org/10.4324/9781003333197">https://doi.org/10.4324/9781003333197</a>
  bibtex: '@book{Schönhärl_Hürlimann_Rohde_2023, place={London}, edition={1}, series={Financial
    History}, title={Histories of Tax Evasion, Avoidance and Resistance}, DOI={<a
    href="https://doi.org/10.4324/9781003333197">10.4324/9781003333197</a>}, publisher={Routledge},
    author={Schönhärl, Korinna and Hürlimann, Gisela and Rohde, Dorothea}, year={2023},
    collection={Financial History} }'
  chicago: 'Schönhärl, Korinna, Gisela Hürlimann, and Dorothea Rohde. <i>Histories
    of Tax Evasion, Avoidance and Resistance</i>. 1st ed. Financial History. London:
    Routledge, 2023. <a href="https://doi.org/10.4324/9781003333197">https://doi.org/10.4324/9781003333197</a>.'
  ieee: 'K. Schönhärl, G. Hürlimann, and D. Rohde, <i>Histories of Tax Evasion, Avoidance
    and Resistance</i>, 1st ed. London: Routledge, 2023.'
  mla: Schönhärl, Korinna, et al. <i>Histories of Tax Evasion, Avoidance and Resistance</i>.
    1st ed., Routledge, 2023, doi:<a href="https://doi.org/10.4324/9781003333197">10.4324/9781003333197</a>.
  short: K. Schönhärl, G. Hürlimann, D. Rohde, Histories of Tax Evasion, Avoidance
    and Resistance, 1st ed., Routledge, London, 2023.
date_created: 2022-12-19T10:42:01Z
date_updated: 2022-12-19T11:03:07Z
ddc:
- '900'
department:
- _id: '445'
doi: 10.4324/9781003333197
edition: '1'
file:
- access_level: closed
  content_type: application/pdf
  creator: schoenha
  date_created: 2022-12-19T10:44:55Z
  date_updated: 2022-12-19T10:44:55Z
  file_id: '34545'
  file_name: Schönhärl_Hürlimann_Rohde_Histories_Tax_Evasion.pdf
  file_size: 4393218
  relation: main_file
  success: 1
file_date_updated: 2022-12-19T10:44:55Z
has_accepted_license: '1'
keyword:
- Tax History
- Financial History
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.taylorfrancis.com/books/oa-edit/10.4324/9781003333197/histories-tax-evasion-avoidance-resistance-korinna-sch%C3%B6nh%C3%A4rl-gisela-h%C3%BCrlimann-dorothea-rohde
oa: '1'
place: London
publication_identifier:
  isbn:
  - '9781003333197'
publication_status: published
publisher: Routledge
quality_controlled: '1'
series_title: Financial History
status: public
title: Histories of Tax Evasion, Avoidance and Resistance
type: book
user_id: '89037'
year: '2023'
...
---
_id: '48165'
abstract:
- lang: eng
  text: '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:
- first_name: Korinna
  full_name: Schönhärl, Korinna
  id: '89037'
  last_name: Schönhärl
  orcid: 0000-0002-7967-3261
citation:
  ama: 'Schönhärl K. Tax Morale and the Church: How Catholic Clergies Adapted Norms
    of Paying Taxes to Secular Institutions (1940s–1950s). In: Skambraks T, Lutz M,
    eds. <i> Reassessing the Moral Economy  Religion and Economic Ethics from Ancient
    Greece to the 20th Century</i>. Palgrave Studies in Economic History. Springer;
    2023:237-258.'
  apa: 'Schönhärl, K. (2023). Tax Morale and the Church: How Catholic Clergies Adapted
    Norms of Paying Taxes to Secular Institutions (1940s–1950s). In T. Skambraks &#38;
    M. Lutz (Eds.), <i> Reassessing the Moral Economy  Religion and Economic Ethics
    from Ancient Greece to the 20th Century</i> (pp. 237–258). Springer.'
  bibtex: '@inbook{Schönhärl_2023, place={New York}, series={Palgrave Studies in Economic
    History}, title={Tax Morale and the Church: How Catholic Clergies Adapted Norms
    of Paying Taxes to Secular Institutions (1940s–1950s)}, booktitle={ Reassessing
    the Moral Economy  Religion and Economic Ethics from Ancient Greece to the 20th
    Century}, publisher={Springer}, author={Schönhärl, Korinna}, editor={Skambraks,
    Tanja and Lutz, Martin}, year={2023}, pages={237–258}, collection={Palgrave Studies
    in Economic History} }'
  chicago: 'Schönhärl, Korinna. “Tax Morale and the Church: How Catholic Clergies
    Adapted Norms of Paying Taxes to Secular Institutions (1940s–1950s).” In <i> Reassessing
    the Moral Economy  Religion and Economic Ethics from Ancient Greece to the 20th
    Century</i>, edited by Tanja Skambraks and Martin Lutz, 237–58. Palgrave Studies
    in Economic History. New York: Springer, 2023.'
  ieee: 'K. Schönhärl, “Tax Morale and the Church: How Catholic Clergies Adapted Norms
    of Paying Taxes to Secular Institutions (1940s–1950s),” in <i> Reassessing the
    Moral Economy  Religion and Economic Ethics from Ancient Greece to the 20th Century</i>,
    T. Skambraks and M. Lutz, Eds. New York: Springer, 2023, pp. 237–258.'
  mla: 'Schönhärl, Korinna. “Tax Morale and the Church: How Catholic Clergies Adapted
    Norms of Paying Taxes to Secular Institutions (1940s–1950s).” <i> Reassessing
    the Moral Economy  Religion and Economic Ethics from Ancient Greece to the 20th
    Century</i>, edited by Tanja Skambraks and Martin Lutz, Springer, 2023, pp. 237–58.'
  short: 'K. Schönhärl, in: T. Skambraks, M. Lutz (Eds.),  Reassessing the Moral Economy 
    Religion and Economic Ethics from Ancient Greece to the 20th Century, Springer,
    New York, 2023, pp. 237–258.'
date_created: 2023-10-17T08:03:35Z
date_updated: 2023-10-17T08:03:42Z
ddc:
- '900'
department:
- _id: '445'
editor:
- first_name: Tanja
  full_name: Skambraks, Tanja
  last_name: Skambraks
- first_name: Martin
  full_name: Lutz, Martin
  last_name: Lutz
file:
- access_level: closed
  content_type: application/pdf
  creator: schoenha
  date_created: 2023-10-17T08:01:06Z
  date_updated: 2023-10-17T08:01:06Z
  file_id: '48166'
  file_name: Schönhärl Tax Morale Church_2023.pdf
  file_size: 230625
  relation: main_file
  success: 1
file_date_updated: 2023-10-17T08:01:06Z
has_accepted_license: '1'
jel:
- B2
keyword:
- Tax history
- 'religious history: financial history'
- catholic church
- history of economic thought
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://link.springer.com/chapter/10.1007/978-3-031-29834-9_12
oa: '1'
page: 237-258
place: New York
project:
- _id: '658'
  grant_number: '501071438'
  name: Internationale Kulturgeschichte der Steuermoral
publication: ' Reassessing the Moral Economy  Religion and Economic Ethics from Ancient
  Greece to the 20th Century'
publication_identifier:
  isbn:
  - '9783031298349'
publication_status: published
publisher: Springer
quality_controlled: '1'
series_title: Palgrave Studies in Economic History
status: public
title: 'Tax Morale and the Church: How Catholic Clergies Adapted Norms of Paying Taxes
  to Secular Institutions (1940s–1950s)'
type: book_chapter
user_id: '89037'
year: '2023'
...