Thursday, 26.3.2020, IG 1.314
13.00–13.15: Introduction (Korinna Schönhärl)
13.15–15.45: Strategies for Evading and Avoiding Taxes
Lucia Cecchet (Mainz University): The rhetorics of tax evasion in Attic oratory and some modern counterparts
Yaruipam Muivah (EHESS-PSL Université Paris): Tax avoidance by the hill people in the North-East Frontier of India in the early colonial period, 1875-1913
Yener Koç (Boğaziçi University Istanbul): Taxing the Tribes: The Resistance and Adaptation of the Tribes of the Ottoman East to the Tax Policies (1850-1900)
Comment: Christopher Kopper, Bielefeld University
Chair: Gisela Hürlimann, Karlsruhe Institute of Technology KIT
15.45–16.15: Coffee Break
16.15–18.15: Saving the Rich and Multinationals from Taxation
Anna Grotegut (Bielefeld University): Vote against the Radical-Socialist Government so long as it advances unfair land taxes and valuations. The “Land Unions” fight against the taxes imposed on land in Britain
Peter Scott (Henley Business School, University of Reading): Saving the rich from soaking: the British elite, “tax-dodging”, and the genesis of the tax avoidance industry in inter-war Britain
Boris Gehlen / Christian Marx (Leibniz Institute for Contemporary History, Munich): “I am a professional tax evader”. Multinationals, business groups, and tax havens, 1960s to 1980s
Mikael Wendschlag (Uppsala University)/ Thibaud Giddey (University of Lausanne): Colliding tax cultures: tax avoidance as economic crime in 1970s Sweden and Switzerland
Comment: Christine Osterloh-Konrad (University of Tübingen)
Chair: Korinna Schönhärl (Goethe University Frankfurt)
18.15-18.30: Break
18.30–20.00: Panel discussion (IG 311): Tax Compliance as a business, democratic and international challenge (in German)
Nadia Altenburger (advocate, Flick Gocke Schaumburg)
Uwe Eppler (advocate, Norton Rose Fulbright)
Christine Osterloh-Konrad (professor of law, University of Tübingen)
Korinna Schönhärl (historian, Goethe University Frankfurt)
Moderation: René Höltschi, economic correspondent for NZZ in Berlin
20.00–21.30: Buffet
Friday, 27.03.2020, IG 1.314
8.30–10.30: Resisting and Opposing Taxes
Kerstin Droß-Krüpe (University of Kassel): (Not) paying taxes in Roman and Byzantine Egypt
Vasilis G. Manousakis (University of Crete, Rethymno): Taxes, tax avoidance and the black economy in Occupied Greece, 1941-1944
Daniel Olisa Iweze (University of Benin, Benin City): Women’s Protests Against Colonial Taxation in the Eastern Region of Nigeria
Comment: Wolfgang Franzen (FORES Cologne)
Chair: Wolfgang Brandes (Goethe-University Frankfurt)
10.30–11.00: Coffee Break
11.00–13.00: Avoiding Tax Avoidance
Christina Bröker (University of Regensburg): The Struggle for money? Defending taxes in 13th century England
Korinna Schönhärl (Goethe-University Frankfurt): Tax morales: How norms on paying taxes in West Germany developed after WWII
Aniko Fehr / Sylvain Praz (University of Lausanne): An “exceptional” tax amnesty: a usual Swiss way to fight the fraud in the 20th century
Comment: Philipp Lamprecht (Goethe-University Frankfurt)
Chair: Eberhard Schnebel (Goethe-University / Commerz Bank)
13.00–14.00: Lunch
14.00–16.00: Negotiating Low or Non-Taxation
Rodrigo Gordoa de la Huerta (Instituto de Investigaciones Dr. José María Luis Mora, Mexico City): Resistance, Negotiation and Judicial Controversy: Alternatives to Fiscal Evasion in the Sale Tax Administration in Early Bourbon New Spain (1723-1754)
Benjamin Müsegades (Heidelberg University): Negotiating and evading taxation. Communes and lords in late medieval southwest Germany
Rachel Renault (Le Mans University):Tax avoidance and tax resistance in 17th and 18th century Germany : imperial taxation and local agency (Saxony and Thuringia)
Comment: Eberhard Isenmann (University of Cologne)
Chair: Dorothea Rohde (Bielefeld University)
16.00–16.30: Summary
Korinna Schönhärl / Gisela Hürlimann / Dorothea Rohde