Steuerzahlverhalten quantifizieren

Autor: Korinna Schönhärl
Rok vydání: 2021
Předmět:
Zdroj: Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook. 62:473-503
ISSN: 2196-6842
0075-2800
Popis: 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.
Databáze: OpenAIRE
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