Pub Date : 2021-03-01DOI: 10.30820/1434-7849-2020-1-2-15
Bekir Ismail Dogru
Dieser Beitrag nähert sich der Rolle des Humors als strategischen Elements der »Neuen« Rechten zur Radikalisierung gesellschaftlicher Diskurse. Dies wird ermöglicht durch die Technik des Witzes, die, wie Sigmund Freud (Der Witz und seine Beziehung zum Unbewußten 1905/»Der Humor« 1927) herausgestellt hat, es erlaubt, auf »Lustquellen« zuzugreifen, die durch repressiv-progressive Diskurse versperrt sind. Diese Technik bietet sich dabei an und scheint insbesondere »effektiv« bei internetaffinen jungen Männern zu funktionieren, da auf bereits vorhandene, in der »Normalmännlichkeit« (Pohl, 2010) angelegte Dispositionen zurückgegriffen wird, die in Krisensituationen mobilisiert werden können. Der Anschluss an eine (virtuelle) Masse – mit den dazugehörigen Weltdeutungen – ermöglicht dabei die »Schiefheilung« narzisstischer Kränkungen, wobei die Beschaffenheit der Masse »einen regressiven Sog« (Brunner, 2015) erzeugt. Dieser Hass im humoristischen Gewand bietet den »Vorteil«, dass das Gesagte einerseits gegenüber der »Mehrheitsbevölkerung« plausibel abgestritten und andererseits Aktivist*innen, die den Hass identifizieren, als »dauerempörte« Alarmist*innen diffamiert werden können.
{"title":"»For the lulz, mein Fuehrer«","authors":"Bekir Ismail Dogru","doi":"10.30820/1434-7849-2020-1-2-15","DOIUrl":"https://doi.org/10.30820/1434-7849-2020-1-2-15","url":null,"abstract":"Dieser Beitrag nähert sich der Rolle des Humors als strategischen Elements der »Neuen« Rechten zur Radikalisierung gesellschaftlicher Diskurse. Dies wird ermöglicht durch die Technik des Witzes, die, wie Sigmund Freud (Der Witz und seine Beziehung zum Unbewußten 1905/»Der Humor« 1927) herausgestellt hat, es erlaubt, auf »Lustquellen« zuzugreifen, die durch repressiv-progressive Diskurse versperrt sind. Diese Technik bietet sich dabei an und scheint insbesondere »effektiv« bei internetaffinen jungen Männern zu funktionieren, da auf bereits vorhandene, in der »Normalmännlichkeit« (Pohl, 2010) angelegte Dispositionen zurückgegriffen wird, die in Krisensituationen mobilisiert werden können. Der Anschluss an eine (virtuelle) Masse – mit den dazugehörigen Weltdeutungen – ermöglicht dabei die »Schiefheilung« narzisstischer Kränkungen, wobei die Beschaffenheit der Masse »einen regressiven Sog« (Brunner, 2015) erzeugt. Dieser Hass im humoristischen Gewand bietet den »Vorteil«, dass das Gesagte einerseits gegenüber der »Mehrheitsbevölkerung« plausibel abgestritten und andererseits Aktivist*innen, die den Hass identifizieren, als »dauerempörte« Alarmist*innen diffamiert werden können.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"52 1","pages":"15-34"},"PeriodicalIF":0.5,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83378775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
REFERENCE: Angi M. Christensen, Nicholas V. Passalacqua, Eric J. Bartelink. Forensic Anthropology, Current Methods and Practice. 2nd ed. London: Academic Press; 2019. 520 pp.
参考文献:Angi M. Christensen, Nicholas V. Passalacqua, Eric J. Bartelink。《法医人类学:当前方法与实践》第2版，伦敦:学术出版社;2019. 520页。
{"title":"Review of \"Forensic Anthropology: Current Methods and Practice,\" 2nd ed.","authors":"J. Devlin","doi":"10.5744/FA.2020.1012","DOIUrl":"https://doi.org/10.5744/FA.2020.1012","url":null,"abstract":"REFERENCE: Angi M. Christensen, Nicholas V. Passalacqua, Eric J. Bartelink. Forensic Anthropology, Current Methods and Practice. 2nd ed. London: Academic Press; 2019. 520 pp.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"18 1","pages":"171–172-171–172"},"PeriodicalIF":0.5,"publicationDate":"2021-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82800399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
REFERENCE: Heather M. Garvin, Natalie R. Langley, eds. Case Studies in Forensic Anthropology: Bonified Skeletons. Boca Raton, FL: CRC Press; 2020. 312 pp.
{"title":"Review of \"Case Studies in Forensic Anthropology: Bonified Skeletons","authors":"A. Klales","doi":"10.5744/FA.2020.1011","DOIUrl":"https://doi.org/10.5744/FA.2020.1011","url":null,"abstract":"REFERENCE: Heather M. Garvin, Natalie R. Langley, eds. Case Studies in Forensic Anthropology: Bonified Skeletons. Boca Raton, FL: CRC Press; 2020. 312 pp.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"26 1","pages":"173–174-173–174"},"PeriodicalIF":0.5,"publicationDate":"2021-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72912616","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Standard models on optimal estate taxation do not allow for intergenerational transmission of bequest motives. However, correlation in bequest motives may exist due to genetic and cultural transmission of preferences or indirect reciprocity. I introduce such intergenerational correlation to a simple model with heterogeneously altruistic parents. I derive two insights for optimal linear estate taxation under a Utilitarian welfare measure. First, this correlation implies a higher optimal estate tax rate. Second, estate tax rates should be higher for those parents who inherited themselves.
{"title":"Optimal Estate Taxation: More (about) Heterogeneity across Dynasties","authors":"Philipp Krug","doi":"10.1628/fa-2022-0010","DOIUrl":"https://doi.org/10.1628/fa-2022-0010","url":null,"abstract":"Standard models on optimal estate taxation do not allow for intergenerational transmission of bequest motives. However, correlation in bequest motives may exist due to genetic and cultural transmission of preferences or indirect reciprocity. I introduce such intergenerational correlation to a simple model with heterogeneously altruistic parents. I derive two insights for optimal linear estate taxation under a Utilitarian welfare measure. First, this correlation implies a higher optimal estate tax rate. Second, estate tax rates should be higher for those parents who inherited themselves.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"23 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82586574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper analyzes the effect of the introduction of a flat tax schedule on capital income on the progressivity of the German personal income tax, with a particular focus on top income groups. The reform-induced change in net incomes is proposed as a measure for progressivity changes at the top. Changes in vertical and on horizontal equity are analyzed and broken down by reform component. The analysis is based on a micro-level panel dataset of income tax returns between 2001 and 2006 that is particularly representative for the top of the income distribution. The panel structure is used to construct a permanent reform effect that is less prone to annual volatility in income composition. The reform is found to be regressive. It is shown that the reform included substantial loopholes. Within the top of the distribution, the gain in net incomes is spread widely, but is not negative under plausible assumptions on reporting adjustments.
{"title":"Top Tax Progression and Capital Taxation in Germany","authors":"Katharina Jenderny","doi":"10.1628/fa-2022-0007","DOIUrl":"https://doi.org/10.1628/fa-2022-0007","url":null,"abstract":"This paper analyzes the effect of the introduction of a flat tax schedule on capital income on the progressivity of the German personal income tax, with a particular focus on top income groups. The reform-induced change in net incomes is proposed as a measure for progressivity changes at the top. Changes in vertical and on horizontal equity are analyzed and broken down by reform component. The analysis is based on a micro-level panel dataset of income tax returns between 2001 and 2006 that is particularly representative for the top of the income distribution. The panel structure is used to construct a permanent reform effect that is less prone to annual volatility in income composition. The reform is found to be regressive. It is shown that the reform included substantial loopholes. Within the top of the distribution, the gain in net incomes is spread widely, but is not negative under plausible assumptions on reporting adjustments.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"8 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89040106","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Survey evidence shows that the magnitude of the tax liability plays a role in value judgements about which groups deserve tax breaks. Such considerations can be explained with a role for the tax burden itself, but do not follow from standard welfarist optimal taxation. We show that the German tax-transfer system is not in line with a standard welfarist inequality averse social planner. Instead, it is optimal according to a planner who is both inequality averse and wants to avoid high tax liabilities. Such a tax-transfer schedule reflects non-welfarist value judgements of citizens in line with survey evidence or might arise if there is misspecification on the side of policy makers. Additionally, we show that redistributive systems are inconsistent with an inequality averse welfarist social planner in 17 European countries and the USA. The redistributive systems in 50% of these countries can be rationalized with an inequality averse social planner for whom the absolute tax burden matters.
{"title":"Optimal Taxation When the Tax Burden Matters","authors":"Robin Jessen, Davud Rostam‐Afschar, M. Metzing","doi":"10.1628/fa-2022-0004","DOIUrl":"https://doi.org/10.1628/fa-2022-0004","url":null,"abstract":"Survey evidence shows that the magnitude of the tax liability plays a role in value judgements about which groups deserve tax breaks. Such considerations can be explained with a role for the tax burden itself, but do not follow from standard welfarist optimal taxation. We show that the German tax-transfer system is not in line with a standard welfarist inequality averse social planner. Instead, it is optimal according to a planner who is both inequality averse and wants to avoid high tax liabilities. Such a tax-transfer schedule reflects non-welfarist value judgements of citizens in line with survey evidence or might arise if there is misspecification on the side of policy makers. Additionally, we show that redistributive systems are inconsistent with an inequality averse welfarist social planner in 17 European countries and the USA. The redistributive systems in 50% of these countries can be rationalized with an inequality averse social planner for whom the absolute tax burden matters.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"32 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77327001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Fiscal Rules and Income Inequality: The Case of OECD Countries","authors":"","doi":"10.1628/fa-2021-0008","DOIUrl":"https://doi.org/10.1628/fa-2021-0008","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"37 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82944630","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Inspections and Compliance: Enforcement of the Minimum-Wage Law","authors":"Mattis Beckmannshagen, A. Fedorets","doi":"10.1628/FA-2021-0001","DOIUrl":"https://doi.org/10.1628/FA-2021-0001","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"38 1","pages":"1"},"PeriodicalIF":0.5,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76903033","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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