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Journal of Modern European History最新文献

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Erratum to “Between Forensic Design and Staged Metaphor: Displaying German Documents in Early Post-War Poland” “在法理设计与舞台隐喻之间：战后早期波兰的德国文献展示”的勘误
IF 0.5 3区 历史学
Journal of Modern European History Pub Date : 2026-10-19 DOI: 10.1177/16118944261495751
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引用次数: 0
Tax Lawyers of the World, Unite! Mitchell B. Carroll (1898–1987), Transnational Legal Networks and International Capital 全球税务律师，联合起来！米切尔·卡罗尔（1898-1987）：《跨国法律网络与国际资本》
IF 0.5 3区 历史学
Journal of Modern European History Pub Date : 2026-10-09 DOI: 10.1177/16118944261489444
Matthieu Leimgruber
{"title":"Tax Lawyers of the World, Unite! Mitchell B. Carroll (1898–1987), Transnational Legal Networks and International Capital","authors":"Matthieu Leimgruber","doi":"10.1177/16118944261489444","DOIUrl":"https://doi.org/10.1177/16118944261489444","url":null,"abstract":"Using the career of US tax lawyer Mitchell B. Carroll (1898–1987), this article traces the emergence of a transnational professional milieu of ‘tax coders’ from the 1920s to the 1970s. Carroll's trajectory – from government assistant to corporate counsel, from the League of Nations Fiscal Committee to the long-serving presidency of the International Fiscal Association (IFA) – illustrates the porous boundaries between international fiscal diplomacy and business advocacy. Drawing on individual and collective biography as well as analyses of the IFA membership, this article argues that a persistent international tax architecture that favoured capital-exporting countries and failed to regulate corporate tax planning was actively sustained by an identifiable, socially cohesive network of lawyers, corporate counsels and business representatives who built, led and reproduced the expert infrastructure of international taxation across generations.","PeriodicalId":44275,"journal":{"name":"Journal of Modern European History","volume":"15 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2026-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149151763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"历史学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tax Guidebooks and Their Narratives in the Second Half of the 20th Century 20世纪下半叶的税收指南及其叙述
IF 0.5 3区 历史学
Journal of Modern European History Pub Date : 2026-10-09 DOI: 10.1177/16118944261489442
Korinna Schönhärl
{"title":"Tax Guidebooks and Their Narratives in the Second Half of the 20th Century","authors":"Korinna Schönhärl","doi":"10.1177/16118944261489442","DOIUrl":"https://doi.org/10.1177/16118944261489442","url":null,"abstract":"Tax guides give tips on how to reduce tax payments, that is, call on economic entities to pursue optimization. However, their legitimization narratives differ among countries and have changed over time. This is shown by a comparison of Spanish, US and West German tax guides between the late 1940s and the mid-1980s. This article argues that the trend towards governmental self-optimization and self-discipline found in advice literature from the mid-1970s was also reflected in the tax advice books of some, but not all, countries. This took the form of extreme criticism of the tax system as a whole, which, it was suggested, could only be improved through individual resistance in the form of tax avoidance. This undermined the narrative of taxpaying as a community task and civic duty. In contrast, in societies where the ‘retro-liberal’ narrative of the unjust tax state was untenable, the genre of tax guides was unable to establish itself.","PeriodicalId":44275,"journal":{"name":"Journal of Modern European History","volume":"10 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2026-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149130310","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"历史学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Loophole Capitalism: Theorizing the History of Tax Havens and the Offshore Economy 漏洞资本主义：避税天堂与离岸经济历史的理论化
IF 0.5 3区 历史学
Journal of Modern European History Pub Date : 2026-09-21 DOI: 10.1177/16118944261489445
Kristine Sævold, Simon Mollan
{"title":"Loophole Capitalism: Theorizing the History of Tax Havens and the Offshore Economy","authors":"Kristine Sævold, Simon Mollan","doi":"10.1177/16118944261489445","DOIUrl":"https://doi.org/10.1177/16118944261489445","url":null,"abstract":"This article develops and historicizes the concept of loophole capitalism to explain how tax havens and the offshore economy have become structural to global capitalism. We define loophole capitalism as a system in which multinational firms and professional services firms identify, expand and exploit regulatory and fiscal gaps within and between jurisdictions. The process follows a recurrent sequence: initial exploitation, emulation by peers, normalization as accepted practice and consolidation as a durable privilege for powerful actors. We trace the historical development of loophole capitalism from the post-war proliferation of tax havens in the 1950s and 1960s, to the explanation of offshore banking and financialization in the 1970s, the phase of onshore market state adaptation in the 1980s and 1990s and, finally, a post-2000s dual dynamic of growing political resistance alongside niche specialization and technological extension. We conclude by identifying the key characteristics of loophole capitalism resulting from interstitial, extractive and mimetic processes.","PeriodicalId":44275,"journal":{"name":"Journal of Modern European History","volume":"27 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2026-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149124268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"历史学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Wisdom of Hanna Silver: Jewish Survival and Social-Democratic Faith in Holocaust-Era Berlin 汉娜·西尔弗的智慧：大屠杀时期柏林犹太人的生存与社会民主信仰
IF 0.5 3区 历史学
Journal of Modern European History Pub Date : 2026-09-20 DOI: 10.1177/16118944261489443
Leon Fink
{"title":"The Wisdom of Hanna Silver: Jewish Survival and Social-Democratic Faith in Holocaust-Era Berlin","authors":"Leon Fink","doi":"10.1177/16118944261489443","DOIUrl":"https://doi.org/10.1177/16118944261489443","url":null,"abstract":"Survival narratives from the Holocaust are universally poignant and filled with tragedy, but they also vary in unexpected and noteworthy ways. As one of a few thousand so-called U-boaters, Hanna Bornowski Silver stayed in place with her mother throughout the war and ultimately connected to a larger Berlin-centred circle of survivors, both Jews and non-Jews. Most distinctive about this story in comparison to other treatments on the subject, however, is Hanna's and her friends’ reliance – under Nazi occupation and after – on a network of politically sympathetic friends formed through connections to the German Social Democratic Party. In short, against the grain of a dominant narrative of isolated, individual or, at best, family-linked struggles, theirs suggests that the Jews’ rescue from Nazi Germany was also linked to the interrelated efforts, sacrifice and cooperation of a <jats:italic toggle=\"yes\">political community</jats:italic> with shared values.","PeriodicalId":44275,"journal":{"name":"Journal of Modern European History","volume":"52 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2026-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149124269","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"历史学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Guardians of the Archive and the Memory of War in Soviet Films After the Thaw 档案守护者与解冻后苏联电影中的战争记忆
IF 0.5 3区 历史学
Journal of Modern European History Pub Date : 2026-08-18 DOI: 10.1177/16118944261463977
Violeta Davoliūtė
{"title":"Guardians of the Archive and the Memory of War in Soviet Films After the Thaw","authors":"Violeta Davoliūtė","doi":"10.1177/16118944261463977","DOIUrl":"https://doi.org/10.1177/16118944261463977","url":null,"abstract":"This article identifies a sub-genre of the Soviet war film: a quartet of feature films released between 1964 and 1967 ( <jats:italic toggle=\"yes\">Enemy of the State</jats:italic> , <jats:italic toggle=\"yes\">I Want to Believe</jats:italic> , <jats:italic toggle=\"yes\">Someone Else</jats:italic> ' <jats:italic toggle=\"yes\">s Name</jats:italic> , and <jats:italic toggle=\"yes\">Dissenting Opinion</jats:italic> ) that centre on unmasking former Nazi collaborators. Produced in the USSR's western borderlands during the pivotal transition from the Khrushchev Thaw to Brezhnev-era conservatism, these films served as a cultural arena for negotiating the memory of the Great Patriotic War. They introduce a new cinematic hero: the investigator as a guardian of the archive. This figure – whether a male KGB officer, journalist, or prosecutor – embodies the post-Stalinist security apparatus's methodological shift from crude terror towards more sophisticated, prophylactic modes of social control. Using sincerity and forensic reason as strategic tools, these protagonists reinforce the state's authority as the ultimate arbiter of historical truth. The analysis traces how this archetype evolves across the four films, from an infallible state avenger to a professional who corrects bureaucratic errors and ensures that historical justice prevails. While these films helped inaugurate the Brezhnevite cult of victory, they simultaneously reveal the very anxieties they sought to quell regarding flawed archives, state fallibility and the unresolved legacy of wartime collaboration.","PeriodicalId":44275,"journal":{"name":"Journal of Modern European History","volume":"72 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2026-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148768497","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"历史学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Family Rift: The Brothers Johannes and Richard Coudenhove-Kalergi Between the World Wars, 1918–1939 家庭裂痕：约翰内斯和理查德·库登霍夫-卡莱吉兄弟在两次世界大战之间，1918-1939
IF 0.5 3区 历史学
Journal of Modern European History Pub Date : 2026-08-11 DOI: 10.1177/16118944261470181
Vaclav Horčička
{"title":"Family Rift: The Brothers Johannes and Richard Coudenhove-Kalergi Between the World Wars, 1918–1939","authors":"Vaclav Horčička","doi":"10.1177/16118944261470181","DOIUrl":"https://doi.org/10.1177/16118944261470181","url":null,"abstract":"The article provides an insightful exploration of the intellectual world of Central European aristocracy in the interwar period. Using the example of two members of the Coudenhove-Kalergi family – Pan-European Union founder Richard and his older brother Johannes – it examines how the family navigated the challenges of a highly turbulent era. It compares the approaches of the two brothers, as well as those of other family members, to the political, national and economic issues facing Central Europe. The article highlights the significance of their family background in shaping their personalities, outlining their personal strategies while also pointing out both differences and shared traits. It demonstrates that, while the brothers had a strong connection to Japan through their mother, who was of Japanese origin, they remained part of the broader Germanic milieu of Central Europe. However, they were not nationalists; on the contrary, they viewed the efforts of some nations within the former Austro-Hungarian Empire to break away from the monarchy with disdain. At the same time, the article shows that during this period, they were only half-hearted monarchists, with neither envisioning the future of Central Europe as lying in the restoration of Habsburg rule. Furthermore, the article reveals that although Johannes and Richard did not agree on political or personal matters, their fundamental ideological orientation was not significantly different. Both opposed antisemitism but were critical of liberal democracy and expressed sympathies for far-right dictatorships, particularly the Italian regime, with Johannes even showing an affinity for Nazism. In this respect, both brothers (especially Johannes) could be described as conservative revolutionaries, though they diverged on essential details.","PeriodicalId":44275,"journal":{"name":"Journal of Modern European History","volume":"30 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2026-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148709602","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"历史学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Power of Documents and the Genealogy of Distrust: An Introduction 文件的力量和不信任的谱系：导论
IF 0.5 3区 历史学
Journal of Modern European History Pub Date : 2026-07-23 DOI: 10.1177/16118944261465603
Walter Sperling, Gintarė Malinauskaitė
{"title":"The Power of Documents and the Genealogy of Distrust: An Introduction","authors":"Walter Sperling, Gintarė Malinauskaitė","doi":"10.1177/16118944261465603","DOIUrl":"https://doi.org/10.1177/16118944261465603","url":null,"abstract":"","PeriodicalId":44275,"journal":{"name":"Journal of Modern European History","volume":"12 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2026-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148552782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"历史学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Russian Writer Tolstoy, Ukrainian Filmmaker Dovzhenko and Professor Nikolaev: How the Soviet Intelligentsia Shaped the Documentation of Nazi Crimes in Liberated Kharkiv 俄罗斯作家托尔斯泰，乌克兰电影制作人多夫真科和尼古拉耶夫教授：苏联知识分子如何塑造纳粹在解放哈尔科夫的罪行记录
IF 0.5 3区 历史学
Journal of Modern European History Pub Date : 2026-07-22 DOI: 10.1177/16118944261463976
Nathalie Moine
{"title":"Russian Writer Tolstoy, Ukrainian Filmmaker Dovzhenko and Professor Nikolaev: How the Soviet Intelligentsia Shaped the Documentation of Nazi Crimes in Liberated Kharkiv","authors":"Nathalie Moine","doi":"10.1177/16118944261463976","DOIUrl":"https://doi.org/10.1177/16118944261463976","url":null,"abstract":"Using the biographical method, the article follows three members of the Soviet intelligentsia whose paths crossed in liberated Kharkiv: Lev Nikolaev, a professor of medicine and resident of the city who continued to keep a diary under Nazi occupation; Alexei Tolstoy, the famous writer who visited the liberated city as a member of the Soviet Extraordinary Investigation Commission on Nazi crimes, receiving, among other things, a copy of Nikolaev's occupation diary, and the filmmaker Oleksandr Dovzhenko, whose teams filmed Professor Nikolaev for his documentary on liberated Ukraine. These three figures represent distinct socio-cultural backgrounds and political views, despite their shared public allegiance to Stalinism. As the article will show, their contributions to Soviet documentation of Nazi crimes were intertwined with their differing visions of both the Nazi occupation and the future of Soviet Ukraine, and, at the same time, overshadowed by their own positioning within Stalinist terror.","PeriodicalId":44275,"journal":{"name":"Journal of Modern European History","volume":"158 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2026-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148538977","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"历史学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
War Crime Evidence and Cold War Games: The 1978 Miami Trial of a Soviet Treblinka Guard 战争罪行证据和冷战游戏：1978年迈阿密审判苏联特雷布林卡卫兵
IF 0.5 3区 历史学
Journal of Modern European History Pub Date : 2026-07-09 DOI: 10.1177/16118944261463974
Vanessa Voisin
{"title":"War Crime Evidence and Cold War Games: The 1978 Miami Trial of a Soviet Treblinka Guard","authors":"Vanessa Voisin","doi":"10.1177/16118944261463974","DOIUrl":"https://doi.org/10.1177/16118944261463974","url":null,"abstract":"Nazi crimes prosecutions for most crimes committed in Eastern Europe – including the extermination centres on occupied Polish territory – depended heavily upon evidence that could only be gathered in the countries of the Soviet bloc. Recent scholarship has addressed the extent to which the Cold War dynamics impeded, or, on the contrary, fostered East-West cooperation in the punishment of Nazi war criminals, particularly after the death of Stalin and the opening of a new stage in the history of Nazi crimes accountability (the Ulm trial of 1958 and the Jerusalem trial of 1961). This article uses the case of a former Ukrainian SS guard and Trawniki man, Fedorenko, to reflect on the Soviet strategy of discrediting the Western countries that unwillingly or unknowingly offered shelter to perpetrators in the immediate postwar years.","PeriodicalId":44275,"journal":{"name":"Journal of Modern European History","volume":"216 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2026-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148409012","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"历史学","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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