The authors explore cases in the 18th, 19th, 20th, and 21st centuries in which international exchanges of ideas about taxation have significantly influenced the development of national fiscal systems. Today many intense transfers of ideas about taxation take place through international organisations such as the IMF and the Worldbank. These transfers build on a long historical continuity of exchanges of fiscal ideas. International exchanges of ideas were already part of the development of modern fiscal systems in Europe in the 18th. Exchanges were also crucial in the colonial empires of the nineteenth and twentieth century and in the period of reconstruction after World War II.

Prussian discipline is legendary. Central to debates about modern German history is the view that an oppressive Prussian state cast a shadow on the development of civil society. In particular, historians have seen the absence of a revolution in the eighteenth century as a symptom of a delayed and incomplete emancipation of the Prussian bourgeoisie. Prussia's urban dwellers have often been portrayed as poor relations of the self-reliant and assertive bourgeois of Western Europe and the Atlantic world. Economically backward and politically oppressed, they were allegedly in no position to challenge the iron grip of the state and question the authority of the Hohenzollern dynasty. Drawing from extensive and original research, Florian Schui challenges the accepted view and argues that Prussians in the eighteenth century were much more willing to challenge the state than has been recognised. Schui explores several instances where urban Prussians successfully resisted government policies and forced Frederick the Great and his successors to give in to their demands. Rebellious Prussians thus sheds light on a little-known historical reality in which weak Hohenzollern monarchs - and a still weaker Prussian bureaucracy - were confronted with prosperous, fearless, argumentative, and occasionally violent Prussian burghers. Such conflicts between state and citizens were by no means unique to Prussia. Rather the events in Prussia were, on many levels, connected to similar contemporary developments in other parts of Europe and North America. Florian Schui systematically explores these links and thus develops a new European and Atlantic perspective on Prussian history in the eighteenth century.

In times of economic crisis austerity becomes a rallying cry, but what does history tell us about its chances for success? Austerity is at the center of political debates today. Its defenders praise it as a panacea that will prepare the ground for future growth and stability. Critics insist it will precipitate a vicious cycle of economic decline, possibly leading to political collapse. But the notion that abstinence from consumption brings benefits to states, societies, or individuals is hardly new. This book puts the debates of our own day in perspective by exploring the long history of austerity-a popular idea that lives on despite a track record of dismal failure. Florian Schui shows that arguments in favor of austerity were-and are today-mainly based on moral and political considerations, rather than on economic analysis. Unexpectedly, it is the critics of austerity who have framed their arguments in the language of economics. Schui finds that austerity has failed intellectually and in economic terms every time it has been attempted. He examines thinkers who have influenced our ideas about abstinence from Aristotle through such modern economic thinkers as Smith, Marx, Veblen, Weber, Hayek, and Keynes, as well as the motives behind specific twentieth-century austerity efforts. The persistence of the concept cannot be explained from an economic perspective, Schui concludes, but only from the persuasive appeal of the moral and political ideas linked to it.

Current debates about taxes are dominated by references to foreign models. The contributors to this book explore how ideas about taxation were transferred between and within countries from the mid-eighteenth century to the present. They send out a word of caution to current policymakers looking for straightforward solutions from abroad.