In his inaugural lecture at Berlin University in January 1932, Schmölders generalized these findings further, arguing that there was a specific tax morale that differed from conceptions of morality in other fields. This tax morale could easily be undermined if people felt overburdened or treated unfairly or even if the state spent tax revenues unwisely.

Dieter Plehwe, Quinn Slobodian & Philip Mirowski (eds.), Nine Lives of Neoliberalism, loc. 319