Details
| Titel in Übersetzung | The Evolution of the "tax State": Origin, Rise and End of a Public Finance Paradigm |
|---|---|
| Originalsprache | Deutsch |
| Seiten (von - bis) | 505-552 |
| Seitenumfang | 48 |
| Fachzeitschrift | Jahrbuch fur Wirtschaftsgeschichte |
| Jahrgang | 62 |
| Ausgabenummer | 2 |
| Publikationsstatus | Veröffentlicht - 5 Nov. 2021 |
Abstract
For decades, the Schumpeterian tax state was considered the central paradigm of Fiscal Sociology. However, it increasingly fails to meet many of the conceptual challenges of contemporary public finance. To demonstrate this, the paper undertakes a double re-contextualization of the discourse on public finance. Its development is traced back to evolutionary thinking, which Joseph Schumpeter updated around 1918. However, and following the rise of democratic capitalism after 1945, thinking about the tax state became intertwined with economic control. Its socio-political specifics were marginalized. Since the Great Recession of 2008/2009 and widening fiscal crises in advanced capitalist economies, this discursive narrowing has again become the subject of political and economic controversies.
Schlagwörter
- fiscal evolution, intellectual history, public finance, tax state
ASJC Scopus Sachgebiete
- Geisteswissenschaftliche Fächer (insg.)
- Verlauf
- Volkswirtschaftslehre, Ökonometrie und Finanzen (insg.)
- Volkswirtschaftslehre und Ökonometrie
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in: Jahrbuch fur Wirtschaftsgeschichte, Jahrgang 62, Nr. 2, 05.11.2021, S. 505-552.
Publikation: Beitrag in Fachzeitschrift › Artikel › Forschung › Peer-Review
}
TY - JOUR
T1 - Die Entwicklung des .,Steuerstaates"
T2 - Ursprung, Aufstieg und Ende eines finanzwirtschaftlichen Fortschrittsparadigmas
AU - Leipold, Alexander
AU - Huhnholz, Sebastian
PY - 2021/11/5
Y1 - 2021/11/5
N2 - For decades, the Schumpeterian tax state was considered the central paradigm of Fiscal Sociology. However, it increasingly fails to meet many of the conceptual challenges of contemporary public finance. To demonstrate this, the paper undertakes a double re-contextualization of the discourse on public finance. Its development is traced back to evolutionary thinking, which Joseph Schumpeter updated around 1918. However, and following the rise of democratic capitalism after 1945, thinking about the tax state became intertwined with economic control. Its socio-political specifics were marginalized. Since the Great Recession of 2008/2009 and widening fiscal crises in advanced capitalist economies, this discursive narrowing has again become the subject of political and economic controversies.
AB - For decades, the Schumpeterian tax state was considered the central paradigm of Fiscal Sociology. However, it increasingly fails to meet many of the conceptual challenges of contemporary public finance. To demonstrate this, the paper undertakes a double re-contextualization of the discourse on public finance. Its development is traced back to evolutionary thinking, which Joseph Schumpeter updated around 1918. However, and following the rise of democratic capitalism after 1945, thinking about the tax state became intertwined with economic control. Its socio-political specifics were marginalized. Since the Great Recession of 2008/2009 and widening fiscal crises in advanced capitalist economies, this discursive narrowing has again become the subject of political and economic controversies.
KW - fiscal evolution
KW - intellectual history
KW - public finance
KW - tax state
UR - http://www.scopus.com/inward/record.url?scp=85120348722&partnerID=8YFLogxK
U2 - 10.1515/jbwg-2021-0018
DO - 10.1515/jbwg-2021-0018
M3 - Artikel
VL - 62
SP - 505
EP - 552
JO - Jahrbuch fur Wirtschaftsgeschichte
JF - Jahrbuch fur Wirtschaftsgeschichte
SN - 0075-2800
IS - 2
ER -