Universität Erfurt

Krupp-Stiftungsprofessur für Finanzwissenschaft und Finanzsoziologie

Krupp-Stiftungsprofessur für Finanzwissenschaft und Finanzsoziologie

Ausgabe von Leistungsscheinen

Die Leistungsscheine des Lehrstuhls werden ab sofort von Frau Lazo (LG 1/Raum 0067) ausgegeben.

 

 

The Krupp Foundation Chair in Public Finance and Fiscal Sociology devotes itself to all the standard subject areas of public finance, including fiscal administration, but also to fiscal sociology. This may need a word of explanation. Roughly speaking, when a government strives to raise one Euro in taxes, another Euro is lost in the effort to avoid the tax. This Euro does not simply disappear. This begs the interesting question, what happened to the missing Euro? This is the topic of fiscal sociology.

"Fiscal Sociology What For? (PDF)

The academic year at the Krupp Foundation Chair is structured according to a well-established pattern of conferences, following the calendar. The beginning is the conference in March devoted to the topic of Crossing Bridges, crossing bridges between times, disciplines, putting together topics that are typically not looked at jointly and the like.
In the week before Easter, the annual Workshop in 
Law and Economics is held. The keynote lecture held at 4 pm on Thursday is published as a lead article in the European Journal of Law and Economics.

In the third week of June, in Heilbronn we gather for the Heilbronn Symposium, the conference always starts with dinner on Thursday, the conference proceeds through Friday, Saturday and Sunday. In the first week of August on the first Friday, there is the second Crossing Bridges Conference. These meetings are held in Selma in order to give American colleagues who cannot swing travel funds an opportunity to participate. These conferences have an informal format, there may be two or three papers. When enough papers have been assembled, a book is being published.
On the last Friday before the winter semester begins in Erfurt, we all board a bus to Rudolstadt and hold the Conference on Fiscal Sociology in the lower castle, Rudolstadt has two castles, where the court of audit resides. This is the annual Conference on Fiscal Sociology.
Before the year draws to close, on the sixteenth of November we board a bus and go to Zeulenroda in the southeast of Thuringia to discuss issues of income taxation in a changing world. This is in honor of our oldest team member, Dr. Reginald Hansen who was born on November 16, 1919. This meeting has been converted into an annual reunion of all aspiring and successful doctoral candidates of my and professor Peukert’s career. It takes place in the family-friendly environment of the bio hotel where family and kids are welcome.

The conference results after due review are published in different book series. The most prominent is undoubtedly the “European Heritage in Economics and the Social Sciences”, originally published with Kluwer Academic Press, now with Springer, after they merged. The oldest book series (since 1978) is with the publisher Haag & Herchen under the name “Frankfurter Abhandlungen zu den gesamten Staatswissenschaften”, the publisher now resides not in Frankfurt but in Hanau. A third series is with the publisher Peter Lang, and it is called “Essays on Fiscal Sociology”. Here, the most recent entry is the “Big Book on Fiscal Sociology”, which also serves to explore the issue of whether an encyclopedia or dictionary of fiscal sociology is a feasible possibility. Many other publications appear with LIT publishers in Münster, which through Transactions Press has an international presence.

There are several flagship publications. Foremost, of course, the European Journal of Law and Economics, co-founded with Frank H. Stephen in 1994 of which I am now the sole editor. Frank, being the first econometrician appointed dean of a law school in Britain, had to resign as he was overwhelmed by the new task. The Handbook of Public Finance with my erstwhile friend Richard E. Wagner also contains a chapter on fiscal sociology. Modern Applications of Austrian Thought (with Routledge) might take on what Austrian economist can actually contribute, next to introspection. The Elgar Companion to Law and Economics is now in its second cloth-bound edition, and when the paperback edition appears, I know I have to prepare the third edition. Currently, we are in the process of composing the Dictionary of Law and Economics, a massive work. (Arif Rüzgar) This project, originally developed with Edward Elgar, has now been taken over by Springer. In Thuringia, we have a long-standing tradition of writing encyclopedic handbooks, and we chose to differ on how to go about it. 

Alice Ratajczak, letzte Änderung: 7.03.2017

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