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 properties or on their crops.

It analyses how, throughout history, wealthy and poor taxpayers have tried to avoid or reduce their tax burden by negotiating with tax authorities, through practices of legal or illegal tax evasion, by filing lawsuits, seeking armed resistance or by migration, and how state authorities have dealt with such acts of claim making, defiance, open resistance or elusion. It fills an important research gap in tax history, addressing questions of tax morale and fairness, and how social and political inequality was negotiated through taxation. It gives rich insights into the development of citizen-state relationships throughout the course of history. The book comprises case studies from Ancient Athens, Roman Egypt, Medieval Europe, Early Modern Mexico, the Ottoman Empire, Nigeria under British colonial rule, the United Kingdom of the early 20th century, Greece during the Second World War, as well as West Germany, Switzerland, Sweden and the United States in the 20th century, including transnational entanglements in the world of late-modern offshore finance and taxation. The authors are experts in fiscal, economic, financial, legal, social and/or cultural history.

The book is intended for students, researchers and scholars of economic and financial history, social and world history and political economy.

The Open Access version of this book, available at www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Share Alike 4.0 license.

chapter |16 pages

The Ability and Intention of Not Paying Taxes in History

Some Introductory Observations
ByKorinna Schönhärl, Gisela Hürlimann, Dorothea Rohde
Size: 0.29 MB

part I|52 pages

Negotiating Lower Taxes, or No Taxes at All

chapter 181|18 pages

Tax Evaders in Classical Athens?

Attacks and Strategies of Defence in Attic Oratory1
ByLucia Cecchet
Size: 0.36 MB

chapter 2|14 pages

The Alcabala Sales Tax Administration

Avoidance Strategies in Bourbon Colonial Mexico (1723–1754)1
ByRodrigo Gordoa de la Huerta
Size: 0.28 MB

chapter 3|18 pages

Imperial Taxation and Local Agency

Tax Avoidance and Tax Resistance in Seventeenth- and Eighteenth-century Germany (Saxony and Thuringia)
ByRachel Renault
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part II|66 pages

Resisting and Opposing Taxes

chapter 704|13 pages

Not Paying Taxes in Roman Egypt1

ByKerstin Droß-Krüpe
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chapter 5|15 pages

“Taxing” the Tribes in the Ottoman Empire

The Case of the Tribes of Mutki (1839–1908)
ByYener Koç
Size: 0.37 MB

chapter 6|16 pages

Tax Evasion as a Means of Resistance in Occupied Greece, 1941–1944

ByVasilis G. Manousakis
Size: 0.33 MB
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part III|50 pages

Avoiding Tax Avoidance: Counter Strategies by State Authorities

chapter 1368|17 pages

Verbally Resisting Taxes in Medieval England

Arguments, Anger and the (In)Ability to Prevent Tax Avoidance in the Reign of Henry III1
ByChristina Bröker
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chapter 9|14 pages

How to Create a Taxpaying Spirit

A Transnational Examination of an US American and a Western German Tax Education Film in and after World War II
ByKorinna Schönhärl
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chapter 10|17 pages

“Exceptional” Tax Amnesties

A Common Swiss Way of Fighting Tax Evasion in the Twentieth Century
ByAniko Fehr, Sylvain Praz
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part IV|72 pages

Sparing the Rich and Companies from Taxation?

chapter 18611|16 pages

“There Is No Wrongdoing in Avoiding Taxes”

The Land Union's Tax Resistance in Great Britain (1900–1930s)1
ByAnna Grotegut
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chapter 12|18 pages

Populist Ambivalence to Tax Evasion

The 1962 Campaign against Dividend and Interest Withholding in the US
BySteven A. Bank
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chapter 13|19 pages

“I Am a Professional Tax Evader”1

Multinationals, Business Groups and Tax Havens, 1950s to 1980s
ByBoris Gehlen, Christian Marx
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chapter 14|17 pages

Tax System Credibility vs. Banking System Reputation?

Tax Evasion from Sweden to Switzerland in the Early 1970s
ByThibaud Giddey, Mikael Wendschlag
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