TY - JOUR

T1 - Die Entwicklung des „Steuerstaates“

T2 - Ursprung, Aufstieg und Ende eines finanzwirtschaftlichen Fortschrittsparadigmas

AU - Leipold, Alexander

AU - Huhnholz, Sebastian

N1 - Publisher Copyright: © 2021 Walter de Gruyter GmbH, Berlin/Boston.

PY - 2021/11/25

Y1 - 2021/11/25

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 - Politikwissenschaft

KW - Staatsfinanzen

KW - Fiskalentwicklung

KW - Schumpeter

KW - Steuerstaat

KW - Ideengeschichte

KW - public finance

KW - fiscal evolution

KW - intellectual history

UR - http://www.scopus.com/inward/record.url?scp=85120348722&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/1ad66983-cea5-3f7c-a881-2d2838565125/

U2 - 10.1515/jbwg-2021-0018

DO - 10.1515/jbwg-2021-0018

M3 - Zeitschriftenaufsätze

VL - 62

SP - 505

EP - 552

JO - Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook

JF - Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook

SN - 2196-6842

IS - 2

ER -