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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. It 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. The book is
intended for students, researchers and scholars of economic and
financial history, social and world history and political economy.
The 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.
Banking historiography often does not sufficiently take into
account bankers' deliberations of their decision making, but rather
limits investigation to considerations of profit maximisation. This
book shows that the decision-making processes of nineteenth-century
bankers contemplating high-risk financial markets like Greece are
just as complex as present-day investment decisions. The book, now
published in English after a first German edition, offers in-depth
studies of decision making in concrete historical situations,
considering political and economic circumstances and also the
individual background of the actors concerned, including a
reflection on the influence of cultural movements such as
Philhellenism. Employing methodological inspirations from the field
of behavioural finance, the book analyses a broad range of
published and unpublished English, French, Greek, German and Swiss
sources on European investment in Greece between 1821 and the
Balkan wars. Additionally, rich insights into Greek economic
history, the economic integration of the country into Europe and
long-lasting European stereotypes of Southern Europe and Greece are
provided; this furthers understanding of the historical background
of the Greek financial crisis after 2009. In combining the
perspectives of financial, economic, political and cultural
history, this book is primarily significant for students of various
fields of historiography. Due to its strong awareness of
methodological questions, it is also of great interest to academic
historians. In addition, the strong public interest in the Greek
financial crisis after 2009 and its consequences for Europe will,
thirdly, attract the interest of a broader public.
Banking historiography often does not sufficiently take into
account bankers' deliberations of their decision making, but rather
limits investigation to considerations of profit maximisation. This
book shows that the decision-making processes of nineteenth-century
bankers contemplating high-risk financial markets like Greece are
just as complex as present-day investment decisions. The book, now
published in English after a first German edition, offers in-depth
studies of decision making in concrete historical situations,
considering political and economic circumstances and also the
individual background of the actors concerned, including a
reflection on the influence of cultural movements such as
Philhellenism. Employing methodological inspirations from the field
of behavioural finance, the book analyses a broad range of
published and unpublished English, French, Greek, German and Swiss
sources on European investment in Greece between 1821 and the
Balkan wars. Additionally, rich insights into Greek economic
history, the economic integration of the country into Europe and
long-lasting European stereotypes of Southern Europe and Greece are
provided; this furthers understanding of the historical background
of the Greek financial crisis after 2009. In combining the
perspectives of financial, economic, political and cultural
history, this book is primarily significant for students of various
fields of historiography. Due to its strong awareness of
methodological questions, it is also of great interest to academic
historians. In addition, the strong public interest in the Greek
financial crisis after 2009 and its consequences for Europe will,
thirdly, attract the interest of a broader public.
This book offers 14 contributions that examine key questions in
bank decision-taking,constitution of confidence in banks and risk
management practices from Early Modernity to the twentieth century.
It explores how the various mechanisms of bank decision taking
changed over time. Chapters also analyse the types of risk
management techniques used, the contributory factors to the
constitution of confidence and the methods that banking historians
can use to analyse and describe bankers risk management and
decision taking - from system theory to behavioural finance, new
institutional economics to praxeology and convention theory to
network analysis. The different methodological approaches are put
to the test in case studies based on archive material from four
hundred years of banking in order to connect banking history more
closely to political and cultural history.
This book offers 14 contributions that examine key questions in
bank decision-taking,constitution of confidence in banks and risk
management practices from Early Modernity to the twentieth century.
It explores how the various mechanisms of bank decision taking
changed over time. Chapters also analyse the types of risk
management techniques used, the contributory factors to the
constitution of confidence and the methods that banking historians
can use to analyse and describe bankers risk management and
decision taking - from system theory to behavioural finance, new
institutional economics to praxeology and convention theory to
network analysis. The different methodological approaches are put
to the test in case studies based on archive material from four
hundred years of banking in order to connect banking history more
closely to political and cultural history.
Der symbolistische Dichter Stefan George sammelte nach der
Jahrhundertwende einen Kreis von Dichtern und Intellektuellen um
sich, mit denen er arbeitete und lebte, und die er in ihrer
wissenschaftlichen Tatigkeit unterstutzte. Es uberrascht zunachst,
dass neben Literaturwissenschaftlern wie Friedrich Gundolf und
Historikern wie Ernst Kantorowicz auch einige
Wirtschaftswissenschaftler zu diesem "Staat" gehorten. Denn George,
der alle Lebensbereiche dem der Kunst untergeordnet sehen wollte,
stand dem modernen Kapitalismus sehr kritisch gegenuber und
interessierte sich nicht fur okonomische Fragen. Warum ubte der
Dichter auf die Okonomen dennoch eine so grosse Faszination aus,
und wieso empfanden sie das Zusammensein mit ihm als Bereicherung
fur ihre wissenschaftliche Tatigkeit? Edgar Salin, Julius Landmann,
Arthur Salz und Kurt Singer vertraten in praktischen
wirtschaftspolitischen Fragen sehr unterschiedliche Standpunkte:
hier reichte das Spektrum von gemeinwirtschaftlichen bis hin zu
liberalen Positionen. In methodologischer Hinsicht dagegen
profitierten sie alle von den gestalttheoretischen Ansatzen des
George-Kreises, wie sie z.B. Edith Landmann ausarbeitete. Salin
etwa entwickelte auf dieser Basis seine "Anschauliche Theorie" fur
die Volkswirtschaftslehre, die in einer Phase der methodologischen
Verunsicherung des Faches nach dem Ende der Historischen Schule
Orientierung bieten sollte."
Der in den Zwanziger Jahren erregt gefuhrte Krisendiskurs erklarte
die Gegenwartsprobleme der Weimarer Republik zum Hohepunkt einer
Krise der Moderne insgesamt. Aus dieser Perspektive heraus erschien
es sinnlos, die Verhaltnisse zu reformieren, ein radikaler
Neuentwurf war notig, um die Strukturdefekte der Moderne zu
uberwinden. Diese Lage bildet den historischen Hintergrund, vor dem
sich die im vorliegenden Band versammelten Beitrage mit den
Vorstellungen von Staat und Gemeinschaft im George-Kreis
beschaftigen. Den Anhangern des Dichters ging es darum, einer
prekaren Gegenwart das Ideal des "schonen Lebens"
gegenuberzustellen: als Heilmittel gegen Ordnungsverlust,
gesellschaftliche Konflikte und innere Zerrissenheit. Die im
George-Kreis entwickelten Gemeinschaftsvorstellungen zielten darauf
ab, ausgewahlten Mitgliedern die Moglichkeit zu geben, ihr
ganzheitliches Menschsein zu entwickeln und ihre asthetischen und
intellektuellen Potentiale unter der Fuhrung eines Meisters, Stefan
Georges, zu entfalten. Die Frage, ob daruber hinaus durch das
Modell einer solchen Gemeinschaft die Gesellschaft als Ganze
verandert und ein "Neues Reich" geschaffen werden konnte, entstand
bei einzelnen Mitgliedern des Kreises schon vor dem Ersten
Weltkrieg, blieb jedoch heftig umstritten. Die Beitrage des Bandes
analysieren auch, auf welche Weise sich die Vorstellungen von Staat
und Gemeinschaft im Denken, in der literarischen und
wissenschaftlichen Produktion sowie den Lebensentwurfen der
Kreismitglieder manifestierten. Im Rahmen des George-Kreises wurde
das Idealbild einer guten Ordnung nicht im Bereich des Utopischen
belassen, sondern in der Lebens- und Forschungspraxis der
Kreismitglieder zu verwirklichen versucht."
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