Publication: Tax Evasion in 1930s Silesia

I'm happy to announce the publication of another academic article based on original research. The article focuses on a tax evasion scandal from the 1930s involving a super wealthy aristocratic family, the von Hochbergs.

In 1931, the von Hochberg family lodged a discrimination complaint with the League of Nations against the Polish government. Their petition centered on the claim that Polish tax authorities had unfairly calculated their tax obligations, allegedly as a tactic to seize and "Polonize" their extensive business holdings, known collectively as the "Pless administration." However, these enterprises operated across both Poland and Germany, evolving into a multinational entity due to postwar border adjustments and intricate new national and international legal frameworks. Contrary to the von Hochbergs' accusations, this article demonstrates that the Polish government actively sought to maintain the productivity and viability of the Pless administration amidst the severe economic downturn of the Great Depression. Polish officials recognized the significant economic benefits of supporting these von Hochberg-owned businesses and ensuring the continued employment of their thousands of workers. This tax evasion controversy offers a fresh perspective on interwar Poland's nuanced relationship with foreign capital investment and, more broadly, contributes a significant revision to the history of international tax governance. Furthermore, this analysis posits that the inherently fragmented structure of multinational enterprises provides them with advantages over states seeking to capitalize on their commercial activities.

This article uses archival materials from Pless family archives, located in Pszczyna, Poland and the League of Nations Archive in Geneva. Sources were in Polish, German, French and English.

Read the article here:

https://rdsg-ihpan.edu.pl/images/RDSG_pdfy/2024_86/05_Mazur.pdf