Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook最新文献

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In the Shadow of the Golden Calf. 在金牛犊的阴影下。
Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook Pub Date : 2022-05-01 DOI: 10.1515/jbwg-2022-0009
Christoph Farquet
{"title":"In the Shadow of the Golden Calf.","authors":"Christoph Farquet","doi":"10.1515/jbwg-2022-0009","DOIUrl":"https://doi.org/10.1515/jbwg-2022-0009","url":null,"abstract":"Abstract The article offers the first comprehensive account of relations between Germany and Switzerland in the years 1919 to 1931 based on archival sources from both countries. Emphasising the interaction between finance and diplomacy, it provides new insights into the role played by the Swiss offshore centre for the German Reich after the First World War. During the inflationist period of 1919‒1923, as well as in the crisis of 1929‒1931, Switzerland, like the Netherlands, welcomed a huge amount of wealth from Germany while at the same time becoming an important creditor of the Reich. These developments had a significant impact on German internal and foreign policies at the time. Nevertheless, the article article argues that, despite the intensity of financial flows, Switzerland pursued a diplomatic course that was more plurilateral than the Netherlands. Even during the second part of the 1920s, when Swiss capital was placed on the German market in massive dimensions, there was no German orientation in Swiss foreign policy similar to what had happened in the years before the First World War. Switzerland’s foreign relations became more neutral during the 1920s. This article consequently proposes a nuanced perspective on the role of the small European countries in German foreign policy, highlighting the need to differentiate between them in spite of their common features and to consider, in a non-deterministic way, the interaction between finance and diplomacy.","PeriodicalId":195429,"journal":{"name":"Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114216367","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Glücksspiel oder ökonomisches Werturteil mit Folgen? 那么是什么造成的呢?
Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook Pub Date : 2022-05-01 DOI: 10.1515/jbwg-2022-0006
Felix Schroeter
{"title":"Glücksspiel oder ökonomisches Werturteil mit Folgen?","authors":"Felix Schroeter","doi":"10.1515/jbwg-2022-0006","DOIUrl":"https://doi.org/10.1515/jbwg-2022-0006","url":null,"abstract":"Abstract Despite his prominence in the socio-political debate on the German housing market before the First World War, Rudolph Eberstadt’s (1856-1922) concept of speculation is largely ignored today by German scholars of economics and economic history. Accordingly, speculative operations on markets are seen rather to determine economic values than to merely assess them. Through the channel of the prevailing institutions of credit and property, they determine future values as well as the modalities of how the real economy will produce their corresponding equivalents. Eberstadt’s conceptual works on the general notion of speculation rely on his institutional-economic investigation of the housing market in metropolitan areas. He conceives loan-financed speculative deals as a legally backed instrument of redistribution, which serves the private sector to realize capital gains from mere value assessments. His approach critically highlights the normative power of financial liabilities from a politicoeconomic perspective. The severe criticism that this approach evoked on the part of market-liberal economists may explain why academics largely ignore Eberstadt’s insights today.","PeriodicalId":195429,"journal":{"name":"Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook","volume":"C-28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126480282","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Kommunaler und kollektiver Widerstand gegen fiskalische Abschöpfung in der alten Eidgenossenschaft (Schweiz vor 1800) 来自旧联邦的社区和集体反对财政税收减免的反对(1800年之前的瑞士)
Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook Pub Date : 2021-11-01 DOI: 10.1515/jbwg-2021-0013
Daniel Schläppi
{"title":"Kommunaler und kollektiver Widerstand gegen fiskalische Abschöpfung in der alten Eidgenossenschaft (Schweiz vor 1800)","authors":"Daniel Schläppi","doi":"10.1515/jbwg-2021-0013","DOIUrl":"https://doi.org/10.1515/jbwg-2021-0013","url":null,"abstract":"Abstract Whenever there was a conflict about taxes in the Old Swiss Confederacy, it was about participation in collective resources in general, or about the question of who had to contribute to the commonwealth and to what extent, and who was allowed to benefit from it. In this debate the idea of a fair redistribution of goods among the full members of a political and economic community played a decisive role. Moreover, a tightening of the tax regime was never enforced unilaterally from above. Rather, newly demanded taxes were either withdrawn afterwards or at least offset by symbolic compensation. Given its tasks, the state had tobe organized as cheaply as possible. This is why spending restraint was given at least as much importance as fighting taxes. Tax conflicts were conservative and not revolutionary in character. The protesters did not aim to fundamentally reorganize the system but, with reference to the old tradition and old freedoms, only wanted to abolish the grievances that were perceived to be becoming increasingly worse. The current conditions were merely tobe rearranged according to the model of the idealized ancestral community.","PeriodicalId":195429,"journal":{"name":"Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116730283","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Eine moralische Ökonomie der Steuern? 道德税收经济学?
Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook Pub Date : 2021-11-01 DOI: 10.1515/jbwg-2021-0012
Rachel Renault
{"title":"Eine moralische Ökonomie der Steuern?","authors":"Rachel Renault","doi":"10.1515/jbwg-2021-0012","DOIUrl":"https://doi.org/10.1515/jbwg-2021-0012","url":null,"abstract":"Abstract This article analyses the conflicts over imperial taxation in 17th-18th century Germany at local level. As imperial taxes have been mostly studied for the 16th century and usually from the perspective of Vienna, observing them from below gives a completely different perspective. One can observe, in particular, very strong and long-lasting conflicts between subjects and territorial princes. The article defends the idea that taxation conflicts are not only due to the size of the tax burden, but also linked to social and political considerations. They provide an excellent vantage point for analysing the Empire from below and the popular politics that emerged within the imperial body politic.","PeriodicalId":195429,"journal":{"name":"Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131982045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Die Entwicklung des „Steuerstaates“: Ursprung, Aufstieg und Ende eines finanzwirtschaftlichen Fortschrittsparadigmas “避税国家”的发展:在金融领域发展的结果和结果
Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook Pub Date : 2021-11-01 DOI: 10.1515/jbwg-2021-0018
A. Leipold, Sebastian Huhnholz
{"title":"Die Entwicklung des „Steuerstaates“: Ursprung, Aufstieg und Ende eines finanzwirtschaftlichen Fortschrittsparadigmas","authors":"A. Leipold, Sebastian Huhnholz","doi":"10.1515/jbwg-2021-0018","DOIUrl":"https://doi.org/10.1515/jbwg-2021-0018","url":null,"abstract":"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.","PeriodicalId":195429,"journal":{"name":"Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121375593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Notstand und Sachverstand 医师的专长
Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook Pub Date : 2021-11-01 DOI: 10.1515/jbwg-2021-0015
Stefanie Middendorf
{"title":"Notstand und Sachverstand","authors":"Stefanie Middendorf","doi":"10.1515/jbwg-2021-0015","DOIUrl":"https://doi.org/10.1515/jbwg-2021-0015","url":null,"abstract":"Abstract In the aftermath of the First World War, the Weimar Republic found itself in financial disarray. Originally put forward by the antirepublican right, the idea of a forced loan emerged. The idea triggered harsh controversies regarding the shortfalls in the new state’s sovereignty and its lack of fiscal power within the framework of an international order. The conflicting images of the Weimar state effected the decisions finally taken. This article argues that a rhetoric of emergency was combined with notions of the expert as an apolitical figure in order to legitimize compulsory lending. Yet, contrary to contemporary perceptions, the Weimar forced loan was not a result of governmental impotence or an exceptional incident within the history of public finance. As a political tool, it helped to solve conflicts on the national as well as the international level, if only for a short period of time. As an instrument of state finance, it was not an act of failure to still fiscal needs the ‚normal way‘ but a conscious claim for the autonomy of the Weimar state. But the conviction that compulsory loans might be a legitimate element of fiscal politics under the auspices of a strong and well-informed state emerged only with the Second World War – in Germany as well as on an international level.","PeriodicalId":195429,"journal":{"name":"Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121604617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
“Robbery Made the Kingdom of Italy, Misery Will Unmake It” 抢劫造就了意大利王国,苦难将摧毁它。
Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook Pub Date : 2021-11-01 DOI: 10.1515/jbwg-2021-0014
Maria Stella Chiaruttini
{"title":"“Robbery Made the Kingdom of Italy, Misery Will Unmake It”","authors":"Maria Stella Chiaruttini","doi":"10.1515/jbwg-2021-0014","DOIUrl":"https://doi.org/10.1515/jbwg-2021-0014","url":null,"abstract":"Abstract This contribution analyses the nineteenth-century debate on one of the most hotly debated topics of Italian history: public debt and taxation. Starting in the 1850s, fiscal policies were weaponised by liberal nationalist elites and their opponents alike to promote their contrary worldviews by arguing over the merits of national unification and a parliamentary system on the basis of their fiscal outcomes. First Piedmont, then unified Italy, were eagerly expected by Catholics and Bourbon legitimists to default on their debts as a result of their moral and fiscal profligacy, while liberals were concerned about popular support for the national cause in a context of rising taxes. Southern Italy in particular was very vocal in denouncing its perceived fiscal mistreatment by the Italian government, an accusation the North rejected by portraying Southerners as unpatriotic tax evaders. Today, these narratives are re-emerging not only in public debates questioning the Risorgimento as the nation’s founding myth but also in the discourse about European integration.","PeriodicalId":195429,"journal":{"name":"Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122736553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Wann ist ein Unternehmen profitabel? 公司什么时候盈利?
Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook Pub Date : 2021-11-01 DOI: 10.1515/jbwg-2021-0019
C. Hecker
{"title":"Wann ist ein Unternehmen profitabel?","authors":"C. Hecker","doi":"10.1515/jbwg-2021-0019","DOIUrl":"https://doi.org/10.1515/jbwg-2021-0019","url":null,"abstract":"Abstract This paper analyses how the profitability of public companies in the Federal Republic of Germany has been measured since the 1950s and under which conditions corporations were considered successful. For this purpose, textbooks and arguments of leading business economists, speeches and publications of managing directors and companies’ annual reports are surveyed, in order to identify trends and policy changes. The paper demonstrates that the introduction of shareholder value approaches, based on financial market data, in the 1990s led to a fundamental change in management practices, connected to innovative financial accounting techniques. Since then, companies’ profitability has been assessed in relation to benchmarks derived from financial market data. Financial markets thus became increasingly relevant for decisionmaking processes in the real economy.","PeriodicalId":195429,"journal":{"name":"Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116360449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Einleitung: Staatsfinanzen und Konflikt 介绍:公共财政与冲突
Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook Pub Date : 2021-11-01 DOI: 10.1515/jbwg-2021-0011
Korinna Schönhärl, Mark Spoerer
{"title":"Einleitung: Staatsfinanzen und Konflikt","authors":"Korinna Schönhärl, Mark Spoerer","doi":"10.1515/jbwg-2021-0011","DOIUrl":"https://doi.org/10.1515/jbwg-2021-0011","url":null,"abstract":"Abstract The following issue arose from a section at the Congress for Economic and Social History in Regensburg in March 2019 and focuses on fiscal conflicts in Europe from the early modern period until today. Distributive fiscal conflicts are seen here as a probe into the past which can increase our understanding of historical social structures. Fiscal history is analysed as a central arena of the modern state. The introduction provides an overview of current research into fiscal history in Germany and of the contributions presented in this focus issue.","PeriodicalId":195429,"journal":{"name":"Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130648982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Steuerzahlverhalten quantifizieren
Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook Pub Date : 2021-11-01 DOI: 10.1515/jbwg-2021-0017
Korinna Schönhärl
{"title":"Steuerzahlverhalten quantifizieren","authors":"Korinna Schönhärl","doi":"10.1515/jbwg-2021-0017","DOIUrl":"https://doi.org/10.1515/jbwg-2021-0017","url":null,"abstract":"Abstract From the 1880s scientists developed methods to measure (dishonest) tax payment behaviour. The first part of this article provides an overview of these methods and their development. The second part enquires into the function of measuring methods in the societal discourse about (honest) tax payments. The tax morale research of Günter Schmölders, carried out in the 1950s and 1960s, is then examined as a case study. The focus of interest is on the political advice that Schmölders gave, as based on his empirical results, and on the ideal image of the citizen and society which underlay the scientific method.","PeriodicalId":195429,"journal":{"name":"Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115384716","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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