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Fiscal sociology

From Wikipedia, the free encyclopedia
Sociology of public finance
Elise Bean talks as Guillaume Long, former Ecuadorian politician who served as the Minister of Foreign Affairs of Ecuador and Human Mobility, and others look on.
Elise Bean talks as Guillaume Long, formerEcuadorian politician who served as the Minister of Foreign Affairs of Ecuador and Human Mobility, and others look on.
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Sociology

Fiscal sociology is thesociology ofpublic finance, particularlytax policy. As a field, it seeks to explore the relationship thattaxation constitutes betweencitizens and thestate, including the cultural and historical factors that determine compliance with taxation.[1]Joseph Schumpeter's 1918 work "The Crisis of the Tax State[2]" is a founding text of fiscal sociology, though Schumpeter himself borrowed the term from the Austrian sociologistRudolf Goldscheid's 1917Staatssozialismus oder Staatskapitalismus ("State Socialism or State Capitalism"). Since the 1990s, "new fiscal sociology" has analysed the foundational role of taxation as a cause, and not just an effect, of the emergence ofmodernity.[3]

References

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  1. ^Mumford, Ann (2019).Fiscal Sociology at the Centenary: UK Perspectives on Budgeting, Taxation and Austerity. Cham: Palgrave Macmillan. pp. 11–12.ISBN 978-3030274955.
  2. ^Schumpeter, Joseph (1918)."The crisis of the Tax State"(PDF).Zeiqragen Azu dem Gebiet der Soziologie (4): 15.
  3. ^Martin, Isaac William; et al. (2009). "The Thunder of History: The Origins and Development of the New Fiscal Sociology". In Martin, Isaac William; Mehrotra, Ajay K.; Prasad, Monica (eds.).The New Fiscal Sociology: Taxation in Comparative and Historical Perspective. Cambridge: Cambridge University Press. pp. 1–2.ISBN 978-0521494274.

Further reading

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  • Forssén, Björn (2019).Law and Language on The Making of Tax Laws and Words and context – with Legal Semiotics: Fourth edition. Stockholm: Bjorn Forssén.
  • Forssén, Björn (2019).The Entrepreneur and the Making of Tax Laws – A Swedish Experience of the EU law: Fourth edition. Stockholm: Björn Forssén.
  • Leroy, Marc (2011).Taxation, the State and Society: The Fiscal Sociology of Interventionist Democracy. New York: Peter Lang.ISBN 978-9052016979.
  • McLure, Michael (2007).The Paretian School and Italian Fiscal Sociology. Basingstoke: Palgrave Macmillan.ISBN 978-0230596269.
  • Schumpeter, Joseph (1991) [1918]. "The Crisis of the Tax State". In Swedberg, Richard (ed.).The Economics and Sociology of Capitalism. Princeton: Princeton University Press. pp. 99–140.ISBN 978-0691222141.
  • Wagner, Richard E. (2007).Fiscal Sociology and the Theory of Public Finance: An Exploratory Essay. Cheltenham: Edward Elgar.ISBN 978-1847202468.


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