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Steuerzahlverhalten quantifizieren: Die Entwicklung von Messmethoden und ihre politische Dimension am Beispiel von Günter Schmölders’ Erfassung der Steuermoral

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  • Schönhärl Korinna

    (Universität Paderborn, Fakultät für Kulturwissenschaften, Historisches Institut, Warburger Straße 100, D-33098Paderborn, Germany)

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.

Suggested Citation

  • Schönhärl Korinna, 2021. "Steuerzahlverhalten quantifizieren: Die Entwicklung von Messmethoden und ihre politische Dimension am Beispiel von Günter Schmölders’ Erfassung der Steuermoral," Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook, De Gruyter, vol. 62(2), pages 473-503, November.
    • Handle: RePEc:bpj:jbwige:v:62:y:2021:i:2:p:473-503:n:3
    DOI: 10.1515/jbwg-2021-0017
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    Keywords

    Steuergeschichte; Steuerhinterziehung; Wissenschaftsgeschichte; Geschichte des ökonomischen Denkens; Quantifizierung; Messmethoden; Finanzpsychologie; Empirische Sozialforschung; tax history; tax evasion; history of science; history of economic thought; quantification; measuring method; financial psychology; empirical social research; opinion research;
    All these keywords.

    JEL classification:

    • B - Schools of Economic Thought and Methodology
    • B - Schools of Economic Thought and Methodology
    • C - Mathematical and Quantitative Methods
    • H - Public Economics
    • G - Financial Economics

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