1st Edition

Histories of Tax Evasion, Avoidance and Resistance

282 Pages 2 B/W Illustrations
by Routledge

282 Pages 2 B/W Illustrations
by Routledge

Tax evasion, tax avoidance and tax resistance are widespread phenomena in political, economic, social and fiscal history from antiquity through medieval, early modern and modern times. Histories of Tax Evasion, Avoidance and Resistance shows how different groups and individuals around the globe have succeeded or failed in not paying their due taxes, whether in kind or in cash, on their... Read more

List of figures and tables

List of contributors

Acknowledgements

Introduction

The Ability and Intention of Not Paying Taxes in History: Some Introductory Observations

Korinna Schönhärl, Gisela Hürlimann, Dorothea Rohde

Part 1: Negotiating Lower Taxes, or No Taxes at All

Chap. 1: Tax Evaders in Classical Athens? Attacks and Strategies of Defence in Attic Oratory

Lucia Cecchet

Chap. 2: The Alcabala Sales Tax Administration in Colonial Mexico: Avoidance Strategies in Bourbon Colonial Mexico (1723-1754)

Rodrigo Gordoa de la Huerta

Chap. 3: Imperial Taxation and Local Agency: Tax Avoidance and Tax Resistance in Seventeenth- and Eighteenth-Century Germany (Saxony and Thuringia)

Rachel Renault

Part 2: Resisting and Opposing Taxes

Chap. 4: Not Paying Taxes in Roman Egypt

Kerstin Droß-Krüpe

Chap. 5: "Taxing" the Tribes in the Ottoman Empire: The Case of the Tribes of Mutki (1839-1908)

Yener Koç

Chap. 6: Tax Evasion as Means of Resistance in Occupied Greece, 1941-1944

Vasilis G. Manousakis

Chap. 7: Women´s Protests against Colonial Taxation in the Eastern Provinces of Nigeria

Daniel Olisa Iweze

Part 3: Avoiding Tax Avoidance: Counter Strategies by State Authorities

Chap. 8: Verbally Resisting Taxes in Medieval England: Arguments, Anger and the (In)Ability to Prevent Tax-Avoidance in the Reign of Henry III

Christina Bröker

Chap. 9: How to Create a Taxpaying Spirit: A Transnational Examination of a US American and a Western German Tax Education Film in and after World War II

Korinna Schönhärl

Chap. 10: "Exceptional" Tax Amnesties: A Common Swiss Way of Fighting Tax Fraud in the Twentieth Century

Aniko Fehr, Sylvain Praz

Part 4: Sparing the Rich and Companies from Taxation

Chap. 11: "There is no wrongdoing in avoiding taxes." The Land Union’s Tax Resistance in Great Britain (1900–1930s)

Anna Grotegut

Chap. 12: Populist Ambivalence to Tax Evasion: The 1962 Campaign against Dividend and Interest Withholding in the US

Steven A. Bank

Chap. 13: "I am a professional tax evader". Multinationals, Business Groups and Tax Havens, 1950s to 1980s

Boris Gehlen, Christian Marx

Chap. 14: Tax System Credibility vs. Banking System Reputation? Tax Evasion from Sweden to Switzerland in the Early 1970s

Thibaud Giddey, Mikael Wendschlag

Index

Biography

Korinna Schönhärl is the Heisenberg-Professor for Modern History at Paderborn University, Germany.

Gisela Hürlimann is professor of history of technology and economic history at the Technical University (TU) Dresden, Germany.

Dorothea Rohde is a lecturer of ancient history at the University of Bielefeld, Germany.