The social security and the taxation systems are being questioned. To understand their development and their actual structur it is helpful to go back to the roots - to examine the circumstances and reasons for establishing these systems. This volume re-examines the basic theoretical features underlying the first comprehensive institutional constructions of social security. The new social institutions were to serve a complementary but also an educational function, trying to bring about not only new market responses but also a better awareness on the part of the general population of the risks that the industrial society had brought about, and how they could best be dealt with. Schmoller as well as Wagner contributed extensivly to the discussion and often held almost opposite views. However, both their views were important in shaping the institutions they helped bring about. Contents: J. Backhaus: The Future of Social Security and Taxation - I. Background: W. Schmähl: Avoiding Poverty in Old Age by an Obligatory Contribution-Financed Minimum Insurance. Leopold Krug's "Poor Man's Insurance" of 1810 in the Light of Present Day Discussion - P. Senn: Problems of the Determination of the Influence of Gustav Schmoller and Adolph Wagner on American Fiscal Policy and Taxation Systems - R. Riess: Worker Security and the Prussian Bureaucracy - II. Theory: M. Prisching: The Preserving and Reforming State - M. Prisching: Schmoller's Theory of Social Policy - K.-H. Schmidt: Schmoller's Contribution to the Theory of the Welfare State - Ch. Powers/K.-H. Schmidt: Justice, Social Welfare, and the State in the Eyes of Gustav Schmoller - J. Backhaus: The Tax State: From Schmoller and Wagner to Schumpeter - R. Hansen: The Pure Historical Theory of Taxation - W. Drechsler: State Socialism and Political Philosophy - B. Priddat: National-Economic Extension of the Philosophy of Law. Adolf Wagner's Legal Theory of Distribution - III. Applications: P. Senn: An American and Historical Perspective on Applications of the Ideas of Gustav Schmoller and Adolph Wagner - B. Arruñada: Internal Market in the Reform of the Spanish NHS. A Comment on the Planners' Latest Fantasy - U. Backhaus: Historical Approaches to Health Economics - C. Zimmermann: From "Public Housing" to Public Health - A. Paulus: Is a Negative Income Tax a Substitute for Social Security? - H.R.C. Wright: Adoph Wagner and the Plural Society - J. Hanel: Statistical Regularities, Freedom, and Social Policy - F. Pennings: Is Schmoller's View on the Principles of Social Security Still Relevant in Present Debates on the Future of Social Security? - M. Prisching: The Austrian Partnership Solution - W. Albeda: The Future of Social Security and Taxation.