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X-ORIGINAL-URL:https://www.historikertag.de/Muenchen2021/en/sektionen/how-can-citizens-be-made-to-pay-their-taxes-honestly-debates-about-causes-of-and-remedies-for-tax-evasion-from-antiquity-to-the-20th-century/
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DTSTAMP:20210520T065210Z
DTSTART:20211006T091500Z
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SUMMARY:[Historikertag 2021] How can citizens be made to pay their taxes honestly? Debates about causes of and remedies for tax evasion from antiquity to the 20th century
DESCRIPTION:As Joseph Schumpeter expressed it in 1918, debates on taxation are extraordinarily useful material for historians to analyse the structure and power relations of a society. This is especially true for the discourse on (honest) tax payment behaviour: tax evasion withholds from the treasury the financial means on which it urgently depends to defend its national territory, to compose or maintain institutions or correct social inequality. The outage caused by tax evasion often results in an increase of the general tax burden, and thus in additional tax pressure on the honest tax payer.But how can tax payers be made to pay honestly? From antiquity to modern times this question has been the subject of excited debates. Answers depend fundamentally on the interpretation of the causes: Did citizens evade or avoid their taxes because they perceived the tax burden as being too high, the expenses as being unnecessary, or the distribution of taxes as being unfair? Or because they were displeased with their political representation and their power of co-decision? Or because penalties and controls were inadequate? Each narrative could be used to legitimize political demands. In the end they draw on competing visions of what society should look like. The transepochal session analyses conflicts about tax evasion across time and space: in Ancient Athens, the Holy Roman Empire (18th century), Israel at the middle and Spain in the second half of the 20th century. The contributions analyse how in different historical epochs different groups of actors struggled over the authority of interpretation of the term tax morale, which would have enabled them to enforce remedies in line with their own political agendas. The session aims to show how the term tax morale was meaningfully interpreted, focusing on the question of how the underlying ideals of living together in society changed over time.
Der Beitrag How can citizens be made to pay their taxes honestly? Debates about causes of and remedies for tax evasion from antiquity to the 20th century erschien zuerst auf Historikertag 2021.
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