Tübingen Open Journals (Univ. Tübingen)
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Tax justice perspectives in times of fiscal transformation: A critical classification
No full textDieser Beitrag analysiert die Idee der Steuergerechtigkeit im Kontext umfassender gesellschaftlicher und fiskalischer Transformationen. Während Steuergerechtigkeit historisch zunächst vorrangig mit der Legitimation politischer Herrschaft verknüpft war, ist sie heute weitgehend zu einer Frage administrativer Verteilungsmechanismen geworden. Grundlegende politische Fragen – warum Zwangsabgaben überhaupt legitim sind, wer beitragspflichtig ist oder wie staatliche Einnahmen gerechtfertigt werden – sind durch Detaildiskussionen über faire Lastenverteilung und effiziente Steuererhebung verdrängt worden.
Der Text zeigt, dass moderne Steuerordnungen auf bestimmten unausgesprochenen Prämissen beruhen: der Allgemeinheit und Gleichheit der Steuerpflicht, der Monetarisierung staatlicher Einnahmen, der Bindung an eine Währung und dem Individuum als steuerlichem Referenzpunkt. Diese Prinzipien sind jedoch historisch jung und kulturell spezifisch. Zugleich geraten traditionelle Annahmen wie die komplementäre Beziehung von Steuern und Schulden unter Druck, da neue Verschuldungsformen klassische demokratische Kontrollmöglichkeiten bisweilen umgehen und strukturelle Ungleichheiten bei steuerlichen Gestaltungsmöglichkeiten verstärken. Verschiedene moderne Beispiele, nicht zuletzt die USA, zeigen überdies, wie institutionelle Pfadabhängigkeiten, eine scheinbar ‚gerechte‘ Belastung und Entlastung von Arbeit, Produktion und Konsum langfristig zu wachsender Verschuldung, sozialer Ungleichheit und politischen Reformblockaden führen können.
Vor solchen Hintergründen argumentiert der Beitrag für ein erweitertes Verständnis von Steuergerechtigkeit, das nicht nur Steuerlastverteilung, sondern auch politische Machtverhältnisse, wirtschaftliche Rahmenbedingungen, historische Einnahmeformen und globale Zusammenhänge einbezieht. Steuergerechtigkeitsanliegen sollten daher nicht allein moralphilosophisch begründet werden, sondern in Politische Gesellschaftstheorie eingebettet werden, die ihre eigenen normativen Voraussetzungen offenlegt. Denn angesichts globaler Ungleichheiten, wachsender Schuldenberge und neuer finanzpolitischer Instrumente wirken klassische Modelle der Steuergerechtigkeit unzureichend und reformbedürftig.This article analyzes the idea of tax justice in the context of comprehensive social and fiscal transformations. While tax justice was historically linked primarily to the legitimacy of political rule, today it has largely become a question of administrative distribution mechanisms. Fundamental political questions—why levies are legitimate in the first place, who is liable to pay them, or how government revenues are justified—have been supplanted by detailed discussions about fair burden sharing and efficient tax collection.
The text shows that modern tax systems are based on certain unspoken premises: the universality and equality of tax liability, the monetization of government revenues, the link to a currency, and the individual as the tax reference point. However, these principles are historically recent and culturally specific. At the same time, traditional assumptions such as the complementary relationship between taxes and debt are coming under pressure, as new forms of debt sometimes circumvent classic democratic control mechanisms and reinforce structural inequalities in tax planning options. Various modern examples, not least the US, also show how institutional path dependencies and a seemingly ‘fair’ burden and relief of labor, production, and consumption can lead to growing debt, social inequality, and political reform blockages in the long term.
Against this backdrop, the article argues for a broader understanding of tax justice that takes into account not only the distribution of the tax burden, but also political power relations, economic conditions, historical forms of revenue, and global contexts. Tax justice concerns should therefore not be based solely on moral philosophy, but should be embedded in political social theory that discloses its own normative assumptions. In view of global inequalities, growing mountains of debt, and new fiscal policy instruments, classic models of tax justice appear inadequate and in need of reform
»Here to stay«: The programmatic ITP anniversary volume by Kuno Füssel, Julia Lis, and Michael Ramminger
No full textRezension vonKuno Füssel/Julia Lis/Michael Ramminger (Hg.) (2024): »Warum die Theologie nicht klein und hässlich zu sein braucht«. Politisch-theologische Anfragen an die Zeitenwende und Rückfragen aus unserem messianischen Erbe (Edition ITP-Kompass 39), Münster: Edition ITP-Kompass. 272 S., ISBN 978-3-910882-00-3, EUR 19.80
An entertaining chat: Thomas Piketty and Michael J. Sandel on the struggles of the future
No full textRezension vonThomas Piketty/Michael J. Sandel (2025): Die Kämpfe der Zukunft. Gleichheit und Gerechtigkeit im 21. Jahrhundert? (Aus dem Englischen übersetzt von Stefan Lorenzer), München: C.H.Beck. 158 S., ISBN 978-3-406-83247-5, EUR 20,00. 
Ein bedeutender Forscher, Lehrer und Ideengeber: Nachruf einiger Weggefährt*innen auf Hans-Jochen Diesfeld (1932–2025)
No full textNach einem langen, erfüllten Leben, das in den letzten Jahren durch eine Krebserkrankung geprägt war, verabschieden wir uns für immer von Prof. Hans Jochen Diesfeld (18.04.1932–19.03.2025)
Preliminary Words to the First Issue
No full textThe term “intercultural philosophy” may sound anachronistic, belonging to the debates on political multi- and interculturalism that took place in the second half of the twentieth century rather than to our current situation, be that what it may. Quite probably, impression is at least partly accurate. The term became popular within a certain German-speaking context, with philosophers such as Franz Martin Wimmer, Ram Adhar Mall, and the students of Heinrich Rombach. It also resonated in Latin America through Raúl Betancourt, who was likewise trained in Germany. This expansion, moreover, often took place under the auspices of Catholic organizations such as Missio and Icala.
Although this particular genealogy cannot be ignored, our journal does not seek to align itself with a single tradition. Rather, our aim is to critically —we might even say strategically— re-appropriate the term “intercultural philosophy” to provide a space that remains underdeveloped and largely unavailable within academia. Despite the growing international interest in non-European philosophies, “culturalized” (or “exoticized”) philosophies continue to be marginalized by predominant academic currents: proof of this is that, while specialists in, say, Ōmori Shōzō or Gamaliel Churata are taken to be doing, respectively, Japanese philosophy and Latin American Philosophy, those working in the more established academic traditions are taken to be doing philosophy tout court.
In this sense, our goal is not merely to offer a “space for dialogue.” While dialogue is indeed a fundamental element of intercultural philosophy, it would be a mistake to reduce the purpose of intercultural philosophy to a kind of diplomatic function connecting different “philosophies.” On the contrary, what interests us is to recover the critical and creative potential of the world’s “culturalized” philosophies, to rediscover their capacity to make us doubt our entrenched assumptions, challenge the methodologies we take for granted, and force us to become conscious that, no matter what we do or what we aim at, we all engage in philosophical practices while standing somewhere. Hence, our desire that intercultural philosophy be engaged in as a “bottom-up” practice, that is, not as starting from a given cultural whole, but from local ways of thinking.
We expect to publish a small number of peer-reviewed articles annually, along with essays, interviews, and book reviews that seek to engage with the current situation of post-Eurocentric philosophies
From symbol of emancipation to globally threatening phantasm: Judith Butler on the alarming instrumentalization of the concept of gender in the name of an anti-liberal backlash
No full textRezension vonJudith Butler (2024): Who’s Afraid of Gender? London: Allen Lane/Penguin Random House. 308 S., ISBN 978-0-241-59582-4, GBP 19,63
Theological criticism of racism from the USA: Dominik Gautier's examination of Reinhold Niebuhr's ethics
No full textRezension vonDominik Gautier (2022): Die Ambivalenz des Realismus. Reinhold Niebuhrs theologische Ethik in rassismuskritischer Perspektive (Christentum und Kultur, Bd. 18), Zürich: Theologischer Verlag Zürich. 266 S., ISBN 978-3-290-18459-9, EUR 48,00
Papa Francesco e la Chiesa degli Stati Uniti
No full textThe author traces the history of the Catholic Church and her members in the United States: from the initial suspicion of being un-American to the full inculturation, culminating with the Centesimus Annus of John Paul II, up to the request of a new equilibrium, especially following the election of Pope Francis. The analysis highlights the ongoing challenge for American Catholicism in rediscovering a new ‘outgoing’ identity. The Church of the United States is called today to a new mission: that of incarnating the universality of the christian message in a multi-polar world, thus knowing how to inhabit, stimulated by the pope’s leadership, the symphonic tensions which have always constituted Catholic unity.L’autore ripercorre la storia della Chiesa cattolica e dei cattolici negli Stati Uniti: dal sospetto iniziale di essere unAmerican alla piena inculturazione, culminata con la Centesimus Annus di Giovanni Paolo II, fino alla richiesta di un nuovo equilibrio, soprattutto in seguito all’elezione di Papa Francesco. L’analisi evidenzia la sfida aperta per il cattolicesimo americano di ritrovare una nuova identità “in uscita”. La Chiesa statunitense è oggi chiamata a una nuova missione: incarnare l’universalità del messaggio cristiano in un mondo multipolare, sapendo così abitare, stimolata dalla guida del Papa, le tensioni sinfoniche che sempre costituiscono l’unità cattolica. 
Contro Papa Francesco: Strategie e metodi di un «disordine informativo» pianificato
No full textThe concept of «information disorder» seems the most adapt for understanding the mechanisms of disinformation and fake news which conceal the organized and programmed behavior detrimental to both institutions and persons. The case of Mgr. Carlo Maria Viganò, excommunicated on the 5th of July, is a good example of the characteristics and the methods of the «information disorder» put into place regarding Pope Francis and his Pontificate. In this article the author looks at the characteristics of such an informationdisorder», its methodologies and pragmatic consequences regarding the present Pontificate which create a broader situation of ecclesial polarization than that which in reality exists. The article ends with some future prospects for contrasting the present phenomenon.Il concetto di «disordine informativo» sembra il più adatto per comprendere i meccanismi della disinformazione e della diffusione di notizie false, dietro le quali si celano modalità organizzate e programmate ai danni di istituzioni e persone. La vicenda di Mons. Carlo Maria Viganò, scomunicato il 5 luglio, esemplifica bene le caratteristiche e le modalità del «disordine informativo » messo in atto nei confronti di Papa Francesco e del suo Pontificato. In questo articolo si mostrano le caratteristiche del «disordine informativo», lemodalità operative, e come agiscono nei confronti del Pontificato attuale. Si genera una situazione di polarizzazione ecclesiale più ampia di quanto sia nella realtà. L’analisi termina prospettando alcune possibilità di contrasto del fenomeno
