Deutsche Finanzwissenschaft zwischen 1918 und 1939
| Titel: | Deutsche Finanzwissenschaft zwischen 1918 und 1939 : Studien zur Entwicklung der okonomischen Theorie XIII / edited by Neinz Rieter |
|---|---|
| Veröffentlicht: | [Place of publication not identified] : DUNCKER & HUMBLOT, 1994 |
| Umfang: | 1 Online-Ressource |
| Format: | E-Book |
| Sprache: | Deutsch |
| Schriftenreihe/ mehrbändiges Werk: |
Schriften des Vereins für Socialpolitik ; v.115 |
| RVK-Notation: |
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| Andere Ausgaben: |
Erscheint auch als Druck-Ausgabe: Rieter, Heinz. Deutsche Finanzwissenschaft zwischen 1918 und 1939. : Studien zur Entwicklung der ökonomischen Theorie XIII. - Berlin : Duncker & Humblot,c1994
Erscheint auch als Erscheint auch als |
| ISBN: | 9783428478613 ; 9783428078615 ; 3428078616 |
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047I $aThe XIIIth volume of "Studies on the Development of Economic Theory" contains the revised papers presented at the conference of the Committee on the History of Dogma at the Verein für Socialpolitik (Social Policy Association), held in Augsburg from October 5 to 7, 1992. They address developments in German public finance between the two world wars. Their goal is to complete the fragmentary picture of the history of German economics after 1918. While the contributions by Häuser and Scheer highlight general developmental trends in German public finance during the interwar period, the essays by Backhaus, Schneider, and Schmidt address specific aspects. Prof. Dr. Christian Scheer demonstrates with his contribution that there were heated debates, especially about fundamental questions such as the "essence" and "location" of public finance, the nature of "collective needs," and the relationship between public finance and (practical) fiscal policy. A particularly striking feature of the literature on tax theory and tax policy is the recurring expectation that targeted tax structures can produce economically favorable incentive or tax collection effects ("tax rationality policy"). Prof. Dr. Karl Häuser is unable to detect any profound disruption in financial theory at that time, as it - unlike economic theory - remained strongly rooted in the historicist world of thought. This was primarily due to the cameralist tradition of German public finance, but also to its immunity to methodological questions, its specific object of knowledge, the "father state," and the confrontation with diverse, novel fiscal policy problems arising from the First World War and its consequences (reparations, inflation) and requiring practical solutions...
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| 245 | 0 | 0 | |a Deutsche Finanzwissenschaft zwischen 1918 und 1939 |b Studien zur Entwicklung der okonomischen Theorie XIII |c edited by Neinz Rieter |
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| 490 | 0 | |a Schriften des Vereins für Socialpolitik |v v.115 | |
| 520 | |a The XIIIth volume of "Studies on the Development of Economic Theory" contains the revised papers presented at the conference of the Committee on the History of Dogma at the Verein für Socialpolitik (Social Policy Association), held in Augsburg from October 5 to 7, 1992. They address developments in German public finance between the two world wars. Their goal is to complete the fragmentary picture of the history of German economics after 1918. While the contributions by Häuser and Scheer highlight general developmental trends in German public finance during the interwar period, the essays by Backhaus, Schneider, and Schmidt address specific aspects. Prof. Dr. Christian Scheer demonstrates with his contribution that there were heated debates, especially about fundamental questions such as the "essence" and "location" of public finance, the nature of "collective needs," and the relationship between public finance and (practical) fiscal policy. A particularly striking feature of the literature on tax theory and tax policy is the recurring expectation that targeted tax structures can produce economically favorable incentive or tax collection effects ("tax rationality policy"). Prof. Dr. Karl Häuser is unable to detect any profound disruption in financial theory at that time, as it - unlike economic theory - remained strongly rooted in the historicist world of thought. This was primarily due to the cameralist tradition of German public finance, but also to its immunity to methodological questions, its specific object of knowledge, the "father state," and the confrontation with diverse, novel fiscal policy problems arising from the First World War and its consequences (reparations, inflation) and requiring practical solutions... | ||
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