Full Cups, Full Coffers: Tax Strategies and Consumer Culture in the Early Modern German Cities

During the sixteenth and seventeenth centuries, the excise taxes (Ungeld) paid by town residents on the consumption of beer, wine, mead and brandy represented the single most important source of civic revenue for many German cities. In a crisis, these taxes could spike to 70-80% of civic income. This paper examines civic budgets and 'behind-the-scenes' deliberations in a sample of towns in southern Germany in order to illuminate how decisions affecting consumer taxes were made. Even during the sobriety movements of the Reformation and post-Reformation period, tax income from drinkers remained attractive to city leaders because the bulk of the excise tax burden could easily be shifted away from privileged members of society and placed on the population at large. At the same time, governments had to maintain a careful balance between what they needed in order to govern and what the consumer market could bear, for high taxes on drinks were also targeted in many popular revolts. This led to nimble politicking by those responsible for tax decisions. Drink taxes were introduced, raised, lowered and otherwise manipulated based not only on shifting fashions and tastes but also on the degree of economic stress faced by the community. Where civic rulers were successful in striking the right balance, the rewards were considerable. The income from drink sales was a major factor in how the cities of the Empire survived the wars and other crises of the early modern period without going into so much debt that they lost their independence.

Full Cups, Full Coffers: Tax Strategies and Consumer Culture in the Early Modern German Cities

During the sixteenth and seventeenth centuries, the excise taxes (Ungeld) paid by town residents on the consumption of beer, wine, mead and brandy represented the single most important source of civic revenue for many German cities. In a crisis, these taxes could spike to 70–80% of civic income. This paper examines civic budgets and ‘behind-the-scenes’ deliberations in a sample of towns in southern Germany in order to illuminate how decisions affecting consumer taxes were made. Even during the sobriety movements of the Reformation and post-Reformation period, tax income from drinkers remained attractive to city leaders because the bulk of the excise tax burden could easily be shifted away from privileged members of society and placed on the population at large. At the same time, governments had to maintain a careful balance between what they needed in order to govern and what the consumer market could bear, for high taxes on drinks were also targeted in many popular revolts. This led to nimble politicking by those responsible for tax decisions. Drink taxes were introduced, raised, lowered and otherwise manipulated based not only on shifting fashions and tastes but also on the degree of economic stress faced by the community. Where civic rulers were successful in striking the right balance, the rewards were considerable. The income from drink sales was a major factor in how the cities of the Empire survived the wars and other crises of the early modern period without going into so much debt that they lost their independence.

'Listen, Rama’s Wife!’: Maithil Women’s Perspectives and Practices in the Festival of Sāmā-Cakevā

As a female-only festival in a significantly gender-segregated society, sāmā cakevā provides a window into Maithil women’s understandings of their society and the sacred, cultural subjectivities, moral frameworks, and projects of self-construction. The festival reminds us that to read male-female relations under patriarchal social formations as a dichotomy between the empowered and the disempowered ignores the porous boundaries between the two in which negotiations and tradeoffs create a symbiotic reliance. Specifically, the festival names two oppositional camps—the male world of law and the female world of relationships—and then creates a male character, the brother, who moves between the two, loyal to each, betraying, in a sense, each, but demonstrating, by his movements, the currents and avenues of power. This article makes available to other scholars of South Asian culture and society an extended description and analysis of this distinctive festival, while also contributing to the scholarly discussion of women’s expressive traditions.

Where Is "Home"? Value Conflicts, Identity Crises and the Formation of Cosmopolitan Identity in Myanmar Students Studying in the United States

Fully engaging in a new culture means translating oneself into a different set of cultural values, and many of the values can be foreign to the individual. The individual may face conflicting tensions between the psychological need to be a part of the new society and feelings of guilt or betrayal towards the former society, culture or self. Many international students from Myanmar, most of whom have little international experience, undergo this value and cultural translation during their time in American colleges. It is commonly assumed that something will be lost in the process of translation and that the students become more Westernized or never fit into both Myanmar and US cultures. However, the study of the narratives of the Myanmar students studying in the US reveals a more complex reality. Because individuals have multifaceted identities and many cultures and subcultures are fluctuating and intertwined with one another, the students¿ cross-cultural interactions can also help them acquire new ways of seeing things. Through their struggle to engage in the US college culture, many students display the theory of ¿cosmopolitanism¿ in their transformative identity formation process and thus, define and identify themselves beyond one set of cultural norms.