Die Entwicklung des „Steuerstaates“: Ursprung, Aufstieg und Ende eines finanzwirtschaftlichen Fortschrittsparadigmas
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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, Vol. 62, No. 2, 25.11.2021, p. 505-552.Research output: Journal contributions › Journal articles › Research
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RIS
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 -