Organisation: With kind support from

PD Dr. Korinna Schönhärl

Dr. Gisela Hürlimann

Not Paying Taxes: PD Dr. Dorothea Rohde Tax Evasion, Tax Avoidance and Tax Resistance in Historical Perspective

Workshop at Goethe University Frankfurt, Campus Westend, IG Farben Building,

Eisenhower-Room IG 1.314 / IG 311 26 - 27 March 2020

Guests are kindly requested to register until Graphic: Advertising for the Women's Tax Resistance 13 March 2020 at [email protected]. League in the suffragist newspaper The Vote, 15. October 1910. Thursday, 26.3.2020, IG 1.314 Mikael Wendschlag (Uppsala University)/ 10.30-11.00 Coffee Break Thibaud Giddey (University of Lausanne): Colliding tax cultures: tax avoidance as 11.00-13.00 Avoiding Tax Avoidance 13.00-13.15 Introduction (Korinna Schönhärl) economic crime in 1970s Sweden and

Switzerland Christina Bröker (University of Regensburg): 13.15-15.45 Strategies for Evading and Avoiding The Struggle for money? Defending taxes in Taxes Comment: Christine Osterloh-Konrad 13th century England (University of Tübingen) Lucia Cecchet (Mainz University): Chair: Korinna Schönhärl (Goethe University Korinna Schönhärl (GU) The rhetorics of tax evasion in Attic oratory Frankfurt) Tax morales: How norms on paying taxes in and some modern counterparts West Germany developed after WWII 18.15-18.30 Break Yaruipam Muivah (EHESS-PSL Université Aniko Fehr / Sylvain Praz (University of Paris): 18.30-20.00 Panel discussion (IG 311) (in German): Lausanne): Tax avoidance by the hill people in the North- Tax Compliance as a business, An “exceptional” tax amnesty: a usual Swiss East Frontier of India in the early colonial democratic and international challenge way to fight the fraud in the 20th century period, 1875-1913 Nadia Altenburger, advocate, Flick Gocke Comment: Philipp Lamprecht (Goethe- Yener Koç (Boğaziçi University Istanbul): Schaumburg University Frankfurt) Taxing the Tribes: The Resistance and Uwe Eppler, advocate, Norton Rose Fulbright Chair: Eberhard Schnebel (Goethe-University/ Adaptation of the Tribes of the Ottoman East Commerz Bank) to the Tax Policies (1850-1900) Christine Osterloh-Konrad, professor of law (University of Tübingen) 13.00-14.00 Lunch Comment: Christopher Kopper, Bielefeld Korinna Schönhärl, historian (GU) University 14.00-16.00 Negotiating Low or Non-Taxation Chair: Gisela Hürlimann, Karlsruhe Institute of Moderation: René Höltschi, economic Technology KIT correspondent for NZZ in Berlin Rodrigo Gordoa de la Huerta (Instituto de Investigaciones Dr. José María Luis Mora, Mexico City): 15.45-16.15 Coffee Break 20.00-21.30 Buffet Resistance, Negotiation and Judicial Controversy: Alternatives to Fiscal Evasion in the Sale Tax Administration in Early Bourbon 16.15-18.15 Saving the Rich and Multinationals from Friday, 27.03.2020, IG 1.314 New Spain (1723-1754) Taxation

8.30-10.30 Resisting and Opposing Taxes Benjamin Müsegades (Heidelberg University): Anna Grotegut (Bielefeld University): Negotiating and evading taxation. Communes Vote against the Radical-Socialist Government Kerstin Droß-Krüpe (University of Kassel): and lords in late medieval southwest Germany so long as it advances unfair land taxes and (Not) paying taxes in Roman and Byzantine valuations. The “Land Unions” fight against Egypt Rachel Renault (Le Mans University): the taxes imposed on land in Britain Tax avoidance and tax resistance in 17th and

Vasilis G. Manousakis (University of Crete, 18th century Germany: imperial taxation and Peter Scott (Henley Business School, Rethymno): local agency (Saxony and Thuringia) University of Reading): Taxes, tax avoidance and the black economy Saving the rich from soaking: the British elite, in Occupied Greece, 1941-1944 Comment: Eberhard Isenmann (University of “tax-dodging”, and the genesis of the tax Cologne) avoidance industry in inter-war Britain Daniel Olisa Iweze (University of Benin, Benin Chair: Dorothea Rohde (Bielefeld University)

City): Boris Gehlen / Christian Marx (Leibniz Women’s Protests Against Colonial Taxation in Institute for Contemporary History, Munich): the Eastern Region of Nigeria 16.00-16.30 Summary (Gisela Hürlimann / “I am a professional tax evader”. Dorothea Rohde / Korinna Schönhärl) Multinationals, business groups, and tax Comment: Wolfgang Franzen (FORES havens, 1960s to 1980s Cologne) Chair: Wolfgang Brandes (Goethe-University Frankfurt)