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Nützenadel | Strupp

Taxation, State and Civil Society in Germany and the United States from the 18th to the 20th Century

Nomos,  2008, 236 Pages, E-Book

ISBN 978-3-8452-0589-2

34,00 € incl. VAT
34,00 € incl. VAT
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englischTaxes are a fundamental element of modern industrial societies and affect every citizen. Today‘s tax regimes are historical constructions that reflect a nation‘s political traditions, but they are also shaped by political, intellectual, and economic trends that transcend national boundaries.

This collection of essays is the first attempt to address the relationship between taxes, citizenship, and state building in Germany and the United States from the eighteenth to the early twentieth century from a comparative and interdisciplinary perspective. Leading scholars of history and economics from both sides of the Atlantic Ocean provide insight into the development of the modern fiscal state and the relationship between taxation, tax protests, and political representation. Methodologically, the book must be regarded as a first approach towards a transnational history of modern taxation.

The collection is of interest to historians, historians of law, political scientists, and economists who deal with questions of state-building, the development of the civil society, the relationship between the individual and the state, and the historical dimensions of taxation.

»Der vorliegende Band gibt eine Fülle von Anregungen zu einem ganz zu Unrecht als trocken verschrienen Gebiet. Er zeigt Bezüge auf, relativiert und stellt in den Zusammenhang zeitgenössischer Theorien. Die Aufsätze sind im Allgemeinen stringent formuliert und angenehm zu lesen.«
Hartmut Kiehling, VSWG 1/09