---
_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'
...