[PDF] Fiscal Sociology At The Centenary eBook

Author : Ann Mumford
Publisher : Springer Nature
Page : 229 pages
File Size : 49,76 MB
Release : 2019-09-27
Category : Social Science
ISBN : 3030274969

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This book discusses the socio-legal tax state and its relationship to development, inequality and the transnational. 'Fiscal Sociology' commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing that fiscal pressures on governments led directly to the development of tax collection, and the burgeoning growth of capitalist economies. ​The identification of taxation as an important component of capitalism has continued to change the way that theoretical sociologists conceptualise tax. This book documents the history of this literature to provide a summary of the topic for scholars seeking a bridge between taxation law and contextual, historical, and anthropological analyses of the development of the state, more generally. Whilst Schumpeter’s insights have been celebrated over the past one hundred years, taxation has slipped from the agenda of many scholarly disciplines, in relation to analyses of poverty, globalisation, and equality. Fiscal Sociology at the Centenary fills this gap. The implications of this literature for taxation law in the United Kingdom, in particular, are considered.

Author : Isaac William Martin
Publisher : Cambridge University Press
Page : 329 pages
File Size : 14,17 MB
Release : 2009-07-13
Category : Law
ISBN : 1139479628

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The New Fiscal Sociology: Taxation in Comparative and Historical Perspective demonstrates that the study of taxation can illuminate fundamental dynamics of modern societies. The sixteen essays in this collection offer a state-of-the-art survey of the new fiscal sociology that is emerging at the intersection of sociology, history, political science, and law. The contributors include some of the foremost comparative historical scholars in these disciplines and others. They approach the institution of taxation as a window onto the changing social contract. Their chapters address the social and historical sources of tax policy, the problem of how taxes persist, and the social and cultural consequences of taxation. They trace fundamental connections between tax institutions and macrohistorical phenomena - wars, shifting racial boundaries, religious traditions, gender regimes, labor systems, and more.

Author : Isaac William Martin
Publisher : Cambridge University Press
Page : 329 pages
File Size : 43,38 MB
Release : 2009-07-13
Category : Business & Economics
ISBN : 0521494273

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This volume presents sixteen essays by comparative historical scholars who offer a survey of the new fiscal sociology.

Author : Richard E. Wagner
Publisher : Edward Elgar Publishing
Page : 248 pages
File Size : 44,57 MB
Release : 2007-01-01
Category : Business & Economics
ISBN : 9781781951354

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Rejecting conventional approaches, the author offers a view of public finance as one element of a broader scheme of social theorizing. The book assumes a working knowledge of the standard conceptual framework within which the theory of public finance is commonly presented.

Author : Miranda Stewart
Publisher : Cambridge University Press
Page : 433 pages
File Size : 11,89 MB
Release : 2022-09-08
Category : Law
ISBN : 1107097460

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A broad, accessible, evidence-based analysis of tax law and how democratic tax states are confronting today's global digital challenges.

Author : Andrea Maurer
Publisher : Springer Nature
Page : 300 pages
File Size : 47,65 MB
Release : 2021-05-08
Category : Social Science
ISBN : 3030616193

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This handbook provides an overview on major developments that occurred in the field of economic sociology after its rebirth since the 1980s in the US. It offers new insights on the uniqueness of European economic sociology compared to US economic sociology which emerged at the end of the 20th century. The handbook presents economic sociology as a developing field which started with certain foundations as new economic sociology, widening the perspective by introducing social factors thereby focusing more on general belief systems, social forms of coordination and the relationships between society and the economy. It offers an outstanding portrait of the research field helping to identify major foundations and trajectories as well as new research perspectives for a globalized economic sociology. This makes the handbook appeal to specialized researchers of the field, researchers from other disciplines interested in economic phenomena, as well as graduate and postgraduate students.

Author : M. McLure
Publisher : Springer
Page : 376 pages
File Size : 19,85 MB
Release : 2007-01-31
Category : Business & Economics
ISBN : 0230596266

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In the 1930s, a Pareto vogue emerged in the English-speaking world. In Italy, however, the Paretian episode was already well established, with many Italian economists investigating the relationship between economics and sociology based on Pareto's contributions. This is a study of the Paretian school and its 'fiscal sociology'.

Author : Dominic de Cogan
Publisher : Bloomsbury Publishing
Page : 363 pages
File Size : 19,67 MB
Release : 2023-05-04
Category : Law
ISBN : 1509958053

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This book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for solutions. Yet these crises also constrain the ways in which tax liabilities can be imposed and administered, and limit the revenues that can be collected. What should governments do in these circumstances and what are the wider consequences for states, societies, and institutions such as the EU? The book shows how crises place strain on the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. These strains bear more heavily on some sections of business and society than others. This makes the tax consequences of crisis unpredictable. It also means that the best choice of legal response is not merely a technical matter. Instead, it engages deeper attitudes towards crisis relief, change, social values, and democratic control. These issues are highlighted by COVID-19 but are of utmost lasting importance. The book takes a comprehensive approach and looks in more depth at the systemic roles that crises play in contemporary tax systems. It features an impressive cast of leading researchers across multiple jurisdictions and is essential for policymakers and scholars alike.

Author : Lotta Björklund Larsen
Publisher : Berghahn Books
Page : 217 pages
File Size : 41,49 MB
Release : 2017-02-01
Category : Social Science
ISBN : 1785334115

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How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden’s most esteemed bureaucracies – the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project’s passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals how diverse knowledge claims – legal, economic, cultural – compete to shape taxpayer behaviour.

Author : David S. Clark
Publisher : SAGE
Page : 1809 pages
File Size : 35,32 MB
Release : 2007-07-10
Category : Law
ISBN : 076192387X

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Introduction to and survey of the field of law and society. Includes interdisciplinary perspectives on law from sociology, criminology, cultural anthropology, political science, social psychology, and economics.