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»For the lulz, mein Fuehrer« »For the lulz的Fuehrer«
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-03-01 DOI: 10.30820/1434-7849-2020-1-2-15
Bekir Ismail Dogru
{"title":"»For the lulz, mein Fuehrer«","authors":"Bekir Ismail Dogru","doi":"10.30820/1434-7849-2020-1-2-15","DOIUrl":"https://doi.org/10.30820/1434-7849-2020-1-2-15","url":null,"abstract":"Dieser Beitrag nähert sich der Rolle des Humors als strategischen Elements der »Neuen« Rechten zur Radikalisierung gesellschaftlicher Diskurse. Dies wird ermöglicht durch die Technik des Witzes, die, wie Sigmund Freud (Der Witz und seine Beziehung zum Unbewußten 1905/»Der Humor« 1927) herausgestellt hat, es erlaubt, auf »Lustquellen« zuzugreifen, die durch repressiv-progressive Diskurse versperrt sind. Diese Technik bietet sich dabei an und scheint insbesondere »effektiv« bei internetaffinen jungen Männern zu funktionieren, da auf bereits vorhandene, in der »Normalmännlichkeit« (Pohl, 2010) angelegte Dispositionen zurückgegriffen wird, die in Krisensituationen mobilisiert werden können. Der Anschluss an eine (virtuelle) Masse – mit den dazugehörigen Weltdeutungen – ermöglicht dabei die »Schiefheilung« narzisstischer Kränkungen, wobei die Beschaffenheit der Masse »einen regressiven Sog« (Brunner, 2015) erzeugt. Dieser Hass im humoristischen Gewand bietet den »Vorteil«, dass das Gesagte einerseits gegenüber der »Mehrheitsbevölkerung« plausibel abgestritten und andererseits Aktivist*innen, die den Hass identifizieren, als »dauerempörte« Alarmist*innen diffamiert werden können.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"52 1","pages":"15-34"},"PeriodicalIF":0.5,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83378775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Review of "Forensic Anthropology: Current Methods and Practice," 2nd ed. 回顾“法医人类学:当前的方法和实践，”第2版。
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-02-04 DOI: 10.5744/FA.2020.1012
J. Devlin
{"title":"Review of \"Forensic Anthropology: Current Methods and Practice,\" 2nd ed.","authors":"J. Devlin","doi":"10.5744/FA.2020.1012","DOIUrl":"https://doi.org/10.5744/FA.2020.1012","url":null,"abstract":"REFERENCE: Angi M. Christensen, Nicholas V. Passalacqua, Eric J. Bartelink. Forensic Anthropology, Current Methods and Practice. 2nd ed. London: Academic Press; 2019. 520 pp.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"18 1","pages":"171–172-171–172"},"PeriodicalIF":0.5,"publicationDate":"2021-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82800399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Review of "Case Studies in Forensic Anthropology: Bonified Skeletons “法医人类学案例研究:骨化的骨骼”综述
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-02-04 DOI: 10.5744/FA.2020.1011
A. Klales
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引用次数: 0
Optimal Estate Taxation: More (about) Heterogeneity across Dynasties 最优遗产税:跨朝代的异质性
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-01-01 DOI: 10.1628/fa-2022-0010
Philipp Krug
{"title":"Optimal Estate Taxation: More (about) Heterogeneity across Dynasties","authors":"Philipp Krug","doi":"10.1628/fa-2022-0010","DOIUrl":"https://doi.org/10.1628/fa-2022-0010","url":null,"abstract":"Standard models on optimal estate taxation do not allow for intergenerational transmission of bequest motives. However, correlation in bequest motives may exist due to genetic and cultural transmission of preferences or indirect reciprocity. I introduce such intergenerational correlation to a simple model with heterogeneously altruistic parents. I derive two insights for optimal linear estate taxation under a Utilitarian welfare measure. First, this correlation implies a higher optimal estate tax rate. Second, estate tax rates should be higher for those parents who inherited themselves.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"23 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82586574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Covert Racism in Economics 经济学中的隐性种族主义
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-01-01 DOI: 10.1628/FA-2021-0003
J. Komlos
{"title":"Covert Racism in Economics","authors":"J. Komlos","doi":"10.1628/FA-2021-0003","DOIUrl":"https://doi.org/10.1628/FA-2021-0003","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"35 21","pages":"83"},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72406079","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Organizational-Form Choice and Tax Incentives: Multi-Country Evidence 组织形式选择与税收激励:多国证据
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-01-01 DOI: 10.1628/fa-2021-0010
Arjan Lejour, Gabriella Massenz
{"title":"Organizational-Form Choice and Tax Incentives: Multi-Country Evidence","authors":"Arjan Lejour, Gabriella Massenz","doi":"10.1628/fa-2021-0010","DOIUrl":"https://doi.org/10.1628/fa-2021-0010","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"13 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88830608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Top Tax Progression and Capital Taxation in Germany 德国的最高税收累进和资本税
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-01-01 DOI: 10.1628/fa-2022-0007
Katharina Jenderny
{"title":"Top Tax Progression and Capital Taxation in Germany","authors":"Katharina Jenderny","doi":"10.1628/fa-2022-0007","DOIUrl":"https://doi.org/10.1628/fa-2022-0007","url":null,"abstract":"This paper analyzes the effect of the introduction of a flat tax schedule on capital income on the progressivity of the German personal income tax, with a particular focus on top income groups. The reform-induced change in net incomes is proposed as a measure for progressivity changes at the top. Changes in vertical and on horizontal equity are analyzed and broken down by reform component. The analysis is based on a micro-level panel dataset of income tax returns between 2001 and 2006 that is particularly representative for the top of the income distribution. The panel structure is used to construct a permanent reform effect that is less prone to annual volatility in income composition. The reform is found to be regressive. It is shown that the reform included substantial loopholes. Within the top of the distribution, the gain in net incomes is spread widely, but is not negative under plausible assumptions on reporting adjustments.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"8 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89040106","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Optimal Taxation When the Tax Burden Matters 当税负重要时的最优税收
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-01-01 DOI: 10.1628/fa-2022-0004
Robin Jessen, Davud Rostam‐Afschar, M. Metzing
{"title":"Optimal Taxation When the Tax Burden Matters","authors":"Robin Jessen, Davud Rostam‐Afschar, M. Metzing","doi":"10.1628/fa-2022-0004","DOIUrl":"https://doi.org/10.1628/fa-2022-0004","url":null,"abstract":"Survey evidence shows that the magnitude of the tax liability plays a role in value judgements about which groups deserve tax breaks. Such considerations can be explained with a role for the tax burden itself, but do not follow from standard welfarist optimal taxation. We show that the German tax-transfer system is not in line with a standard welfarist inequality averse social planner. Instead, it is optimal according to a planner who is both inequality averse and wants to avoid high tax liabilities. Such a tax-transfer schedule reflects non-welfarist value judgements of citizens in line with survey evidence or might arise if there is misspecification on the side of policy makers. Additionally, we show that redistributive systems are inconsistent with an inequality averse welfarist social planner in 17 European countries and the USA. The redistributive systems in 50% of these countries can be rationalized with an inequality averse social planner for whom the absolute tax burden matters.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"32 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77327001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Fiscal Rules and Income Inequality: The Case of OECD Countries 财政规则与收入不平等:以经合组织国家为例
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-01-01 DOI: 10.1628/fa-2021-0008
{"title":"Fiscal Rules and Income Inequality: The Case of OECD Countries","authors":"","doi":"10.1628/fa-2021-0008","DOIUrl":"https://doi.org/10.1628/fa-2021-0008","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"37 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82944630","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Inspections and Compliance: Enforcement of the Minimum-Wage Law 检查和遵守:最低工资法的执行
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-01-01 DOI: 10.1628/FA-2021-0001
Mattis Beckmannshagen, A. Fedorets
{"title":"Inspections and Compliance: Enforcement of the Minimum-Wage Law","authors":"Mattis Beckmannshagen, A. Fedorets","doi":"10.1628/FA-2021-0001","DOIUrl":"https://doi.org/10.1628/FA-2021-0001","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"38 1","pages":"1"},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76903033","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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