Abstract and Keywords
The term “tax state” originated in a controversy between Rudolf Goldscheid and Joseph Schumpeter over the treatment of Austria’s public debt in the aftermath of World War I. Goldscheid asserted that this debt represented a crisis for a state that relied on taxation. Schumpeter argued that the crisis was temporary and could be resolved by a one-time capital levy to reduce the debt, after which the state could resume its tax-based mode of operation. This chapter explains that Goldscheid’s analysis was more on the mark than Schumpeter’s, because perpetual crisis is a systemic quality of the admixture of private and collective property. Mitigation of this systemic crisis requires modification of political activity in relation to property rights, as illustrated by extending the principle that hotels are forms of city state.
Access to the complete content on Oxford Handbooks Online requires a subscription or purchase. Public users are able to search the site and view the abstracts and keywords for each book and chapter without a subscription.
If you have purchased a print title that contains an access token, please see the token for information about how to register your code.