Die Entwicklung des „Steuerstaates“: Ursprung, Aufstieg und Ende eines finanzwirtschaftlichen Fortschrittsparadigmas

Alexander Leipold; Sebastian Huhnholz

doi:10.1515/jbwg-2021-0018

Die Entwicklung des „Steuerstaates“: Ursprung, Aufstieg und Ende eines finanzwirtschaftlichen Fortschrittsparadigmas

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung

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Die Entwicklung des „Steuerstaates“: Ursprung, Aufstieg und Ende eines finanzwirtschaftlichen Fortschrittsparadigmas. / Leipold, Alexander; Huhnholz, Sebastian.
in: Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook, Jahrgang 62, Nr. 2, 25.11.2021, S. 505-552.

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung

Bibtex

@article{fdd39d359fda473e9b707efe2bff8ab6,

title = "Die Entwicklung des „Steuerstaates“: Ursprung, Aufstieg und Ende eines finanzwirtschaftlichen Fortschrittsparadigmas",

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.",

keywords = "Politikwissenschaft, Staatsfinanzen, Fiskalentwicklung, Schumpeter, Steuerstaat, Ideengeschichte, public finance, fiscal evolution, intellectual history",

author = "Alexander Leipold and Sebastian Huhnholz",

note = "Publisher Copyright: {\textcopyright} 2021 Walter de Gruyter GmbH, Berlin/Boston.",

year = "2021",

month = nov,

day = "25",

doi = "10.1515/jbwg-2021-0018",

language = "Deutsch",

volume = "62",

pages = "505--552",

journal = "Jahrbuch f{\"u}r Wirtschaftsgeschichte / Economic History Yearbook",

issn = "2196-6842",

publisher = "Walter de Gruyter",

number = "2",

}

RIS

TY - JOUR

T1 - Die Entwicklung des „Steuerstaates“

T2 - Ursprung, Aufstieg und Ende eines finanzwirtschaftlichen Fortschrittsparadigmas

AU - Leipold, Alexander

AU - Huhnholz, Sebastian

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