Fiscal Sociology At The Centenary

Fiscal Sociology At The Centenary Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Fiscal Sociology At The Centenary book. This book definitely worth reading, it is an incredibly well-written.

Fiscal Sociology at the Centenary

Author : Ann Mumford
Publisher : Springer Nature
Page : 229 pages
File Size : 48,9 Mb
Release : 2019-09-27
Category : Social Science
ISBN : 9783030274962

Get Book

Fiscal Sociology at the Centenary by Ann Mumford Pdf

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.

The New Fiscal Sociology

Author : Isaac William Martin,Ajay K. Mehrotra,Monica Prasad
Publisher : Cambridge University Press
Page : 329 pages
File Size : 42,6 Mb
Release : 2009-07-13
Category : Law
ISBN : 9781139479622

Get Book

The New Fiscal Sociology by Isaac William Martin,Ajay K. Mehrotra,Monica Prasad Pdf

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.

Fiscal Sociology and the Theory of Public Finance

Author : Richard E. Wagner
Publisher : Edward Elgar Publishing
Page : 248 pages
File Size : 44,9 Mb
Release : 2007-01-01
Category : Business & Economics
ISBN : 1781951357

Get Book

Fiscal Sociology and the Theory of Public Finance by Richard E. Wagner Pdf

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.

Taxation, the State and Society

Author : Marc Leroy
Publisher : P.I.E-Peter Lang S.A., Editions Scientifiques Internationales
Page : 0 pages
File Size : 43,8 Mb
Release : 2011
Category : Finance, Public
ISBN : 9052016976

Get Book

Taxation, the State and Society by Marc Leroy Pdf

This book investigates the relationship between taxation, the State and society in democracy. Fiscal sociology is a broad social science in terms of its disciplines: law, economics, sociology, political science, management, economics, psychology etc. are mobilized. Fiscal sociology is general because it tackles a wide range of problems: genesis, development and crisis of the State, policy factors (ideas, institutions, division of left and right, lobbying etc.), vote-catching of the ruling elite, resilience of the welfare State, neo-liberal ideology of market efficiency, impact of capitalist globalization, democratic political choices and constraints on the functions of the interventionist State etc. It is empirical in terms of understanding the financing of public action: social division of society by the tax policy, growth of public expenditure, bureaucratic labelling of the tax deviance, budget performance, rationality of taxpayers, complex rules etc. It analyses the incoherence of a societal regulation of globalization: redistribution and inequalities of incomes, tax competition between the States, tax havens, tax planning and relocations of the multinational groups, action of the European Union, the OECD etc. It studies the conditions for a tax citizenbased conception of a democratic social contract.

Fiscal Sociology

Author : Jürgen G. Backhaus
Publisher : Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Page : 0 pages
File Size : 53,5 Mb
Release : 2007
Category : Finance, Public
ISBN : 3631560168

Get Book

Fiscal Sociology by Jürgen G. Backhaus Pdf

From the point of view of public finance research, this book is a little quaint. A typical court of audit judges only what is put before it. In these essays it is argued that the judge should search for alternative actions that could have been taken and change thereby the records presented. This is different in that traditional public finance talks about some unknown entity whose well being a benign president should implement. We are not particularly impressed with this model. Our way of reasoning is that we want to talk about alternatives.

Essentials of Fiscal Sociology

Author : Jürgen G. Backhaus
Publisher : Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Page : 0 pages
File Size : 55,6 Mb
Release : 2013
Category : Economics
ISBN : 3631615221

Get Book

Essentials of Fiscal Sociology by Jürgen G. Backhaus Pdf

The issue whether fiscal sociology is ripe for an encyclopedia is the hidden agenda of this project. The authors are international experts from the old and the new world, from Italy to Estonia, the Netherlands to Russia, and of course, the United States. The essays cover both, the history of fiscal sociology and recent and future issues, such as the making of the Estonian constitution, which emphasizes fiscal austerity, and the emerging European constitution.

Tax and Government in the 21st Century

Author : Miranda Stewart
Publisher : Cambridge University Press
Page : 433 pages
File Size : 42,6 Mb
Release : 2022-09-08
Category : Law
ISBN : 9781107097469

Get Book

Tax and Government in the 21st Century by Miranda Stewart Pdf

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

Tax Law in Times of Crisis and Recovery

Author : Dominic de Cogan,Alexis Brassey,Peter Harris
Publisher : Bloomsbury Publishing
Page : 363 pages
File Size : 50,9 Mb
Release : 2023-05-04
Category : Law
ISBN : 9781509958054

Get Book

Tax Law in Times of Crisis and Recovery by Dominic de Cogan,Alexis Brassey,Peter Harris Pdf

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.

The Paretian School and Italian Fiscal Sociology

Author : M. McLure
Publisher : Springer
Page : 363 pages
File Size : 45,6 Mb
Release : 2007-01-31
Category : Business & Economics
ISBN : 9780230596269

Get Book

The Paretian School and Italian Fiscal Sociology by M. McLure Pdf

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'.

Tax Law, State-Building and the Constitution

Author : Dominic de Cogan
Publisher : Bloomsbury Publishing
Page : 183 pages
File Size : 55,6 Mb
Release : 2020-08-06
Category : Law
ISBN : 9781509923564

Get Book

Tax Law, State-Building and the Constitution by Dominic de Cogan Pdf

This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.

The Palgrave Handbook of Political Economy

Author : Ivano Cardinale,Roberto Scazzieri
Publisher : Springer
Page : 829 pages
File Size : 50,9 Mb
Release : 2018-08-16
Category : Political Science
ISBN : 9781137442543

Get Book

The Palgrave Handbook of Political Economy by Ivano Cardinale,Roberto Scazzieri Pdf

This book is a major contribution to the study of political economy. With chapters ranging from the origins of political economy to its most exciting research fields, this handbook provides a reassessment of political economy as it stands today, whilst boldly gesturing to where it might head in the future. This handbook transcends the received dichotomy between political economy as an application of rational choice theory or as the study of the causes of societies’ material welfare, outlining a broader field of study that encompasses those traditions. This book will be essential reading for academics, researchers, students, and anyone looking for a comprehensive reassessment of political economy.

Taxation and Inequality in Latin America

Author : Philip Fehling,Hans-Jürgen Burchardt
Publisher : Taylor & Francis
Page : 239 pages
File Size : 46,8 Mb
Release : 2023-05-12
Category : Business & Economics
ISBN : 9781000880892

Get Book

Taxation and Inequality in Latin America by Philip Fehling,Hans-Jürgen Burchardt Pdf

Taxation and Inequality in Latin America takes a heterodox political economy approach, focusing on Latin America, where current problems of taxation have existed for a century and great wealth contrasts with abject poverty. The book analyzes the relation of natural resource wealth, allocational politics and the limited role of taxation for redistribution, and progressive resource mobilization. By drawing on the political economy of tax regimes, the book considers the specific conditions of taxation in Latin America, which apply to a large part of the Global South and more than 100 countries specializing in the extraction and export of raw materials. This book will cover: taxation and the dominance of raw material export sectors; taxation and allocational politics; new perspectives on political economy and tax regimes. Scholars and advanced students of political economy, political science, development studies, and fiscal sociology will find several key issues in tax research from a novel angle. The book provides an analytical orientation that relates central questions of taxation to patterns of regional political economy, thereby opening up the debate with tax scholars from other world regions of the Global South.

Marcel Mauss

Author : Wendy James,N. J. Allen
Publisher : Berghahn Books
Page : 276 pages
File Size : 55,5 Mb
Release : 1998
Category : Anthropology
ISBN : 1571817050

Get Book

Marcel Mauss by Wendy James,N. J. Allen Pdf

Presents results of a September 1996 conference held at Oxford University, re-evaluating the importance of the writings and inspiration of Marcel Mauss, the nephew and younger colleague of Emile Durkheim. Explores not only the context of Mauss' work and his influence on other writers, but also the resonance of some of his key themes for the concerns of today's anthropology and sociology. Papers are arranged in sections on the scholar and his time, foundations of Maussian anthropology, critiques of exchange and power, and materiality, body, and history. Annotation copyrighted by Book News, Inc., Portland, OR

The Social Origins of Thought

Author : Johannes F.M. Schick,Mario Schmidt,Martin Zillinger
Publisher : Berghahn Books
Page : 329 pages
File Size : 49,8 Mb
Release : 2022-03-11
Category : Social Science
ISBN : 9781800732346

Get Book

The Social Origins of Thought by Johannes F.M. Schick,Mario Schmidt,Martin Zillinger Pdf

By studying how different societies understand categories such as time and causality, the Durkheimians decentered Western epistemology. With contributions from philosophy, sociology, anthropology, media studies, and sinology, this volume illustrates the interdisciplinarity and intellectual rigor of the “category project” which did not only stir controversies among contemporary scholars but paved the way for other theories exploring how the thoughts of individuals are prefigured by society and vice versa.

Tax and Development: Solving Kenyas Fiscal Crisis through Human Rights

Author : Attiya Waris
Publisher : African Books Collective
Page : 340 pages
File Size : 51,5 Mb
Release : 2013-12-29
Category : Business & Economics
ISBN : 9789966031488

Get Book

Tax and Development: Solving Kenyas Fiscal Crisis through Human Rights by Attiya Waris Pdf

Taxation is perceived by citizens as a compulsory contribution to the state yet, the legitimacy of the state rests on the publics acceptance of the states right to levy tax and redistribute it in such a manner as to promote the overall good of society. The modern developing state can be said to be facing a crisis of fiscal legitimacy, afflicted by poor governance, poor societal participation, corruption and a lack of accountability. This book investigates whether a possible remedy in averting the fiscal crisis is firstly, to re-establish a link between taxation and government expenditure in the developing state and to utilise human rights law, principles and policies to link tax revenue to expenditure through re-distribution. This thesis will consider whether human rights may be the tool or vehicle for citizens to assess fiscal allocations It analyses developing countries with reference to Brazil and India and more specifically Kenya.