Taxes should be paid honestly – is there any room for debate on this? A look at history makes it clear that this norm was by no means universal in terms of time and place. In different societies and among different groups, honest tax payment was negotiated in very different ways: sometimes as the basis of citizenship, sometimes as a rule that was not to be taken seriously, which ideally should be elegantly circumvented or changed in one's own interest.

The Heisenberg Project (2018-2025) examines the discourse surrounding (honest) tax payment in Spain, the USA and West Germany between the 1940s and the 1980s. Which voices spoke out? What positions were represented, and what interests were behind them? What arguments were put forward by whom and in what contexts? The discourses on (honest) tax payment serve as a probe to shed light on social conflicts and constellations and analyse their changes.

The final book manuscript will be completed during a research stay at the LSE/DHI London in 2026/27.