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Author : Isaac William Martin,Ajay K. Mehrotra,Monica Prasad
Publisher : Cambridge University Press
Page : 329 pages
File Size : 54,6 Mb
Release : 2009-07-13
Category : Business & Economics
ISBN : 9780521494274
This volume presents sixteen essays by comparative historical scholars who offer a survey of the new fiscal sociology.
Author : Marc Leroy
Publisher : P.I.E-Peter Lang S.A., Editions Scientifiques Internationales
Page : 0 pages
File Size : 48,8 Mb
Release : 2011
Category : Finance, Public
ISBN : 9052016976
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.
Author : Ann Mumford
Publisher : Springer Nature
Page : 229 pages
File Size : 47,5 Mb
Release : 2019-09-27
Category : Social Science
ISBN : 9783030274962
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,Ajay K. Mehrotra,Monica Prasad
Publisher : Cambridge University Press
Page : 329 pages
File Size : 53,9 Mb
Release : 2009-07-13
Category : Law
ISBN : 9781139479622
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 : Richard E. Wagner
Publisher : Edward Elgar Publishing
Page : 248 pages
File Size : 43,9 Mb
Release : 2007-01-01
Category : Business & Economics
ISBN : 1781951357
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 : Jürgen G. Backhaus
Publisher : Peter Lang Publishing
Page : 277 pages
File Size : 54,5 Mb
Release : 2005-01-01
Category : Finance, Public
ISBN : 0820460362
Due to the widespread dissatisfaction with the way fiscal sociology is being neglected while benefiting by its ever-growing importance, the volume Essays on Fiscal Sociology aims to provide a source, reference, and teaching supplement for the field of fiscal sociology. The essays comprised in this book were originally prepared for and read at the Erfurt Conferences on Fiscal Sociology. Please note that this conference is open to all researchers in this field internationally and it is taking place in the second week of October, before the semester starts.
Author : M. McLure
Publisher : Springer
Page : 363 pages
File Size : 50,9 Mb
Release : 2007-01-31
Category : Business & Economics
ISBN : 9780230596269
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 : Jürgen G. Backhaus
Publisher : Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Page : 0 pages
File Size : 41,6 Mb
Release : 2013
Category : Economics
ISBN : 3631615221
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.
Author : Lotta Björklund Larsen
Publisher : Berghahn Books
Page : 218 pages
File Size : 52,6 Mb
Release : 2017-02-01
Category : Social Science
ISBN : 9781785334115
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 : Ajay K. Mehrotra
Publisher : Cambridge University Press
Page : 447 pages
File Size : 44,5 Mb
Release : 2013-09-30
Category : Business & Economics
ISBN : 9781107043923
Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.
Author : Kathryn James
Publisher : Cambridge University Press
Page : 495 pages
File Size : 51,9 Mb
Release : 2015-04-30
Category : Business & Economics
ISBN : 9781107044128
Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
Author : Jürgen G. Backhaus
Publisher : Peter Lang D
Page : 0 pages
File Size : 43,7 Mb
Release : 2005
Category : Finance, Public
ISBN : 3631399677
Collection of essays in the field of fiscal sociology, originally prepared for the Erfurt Conferences on fiscal sociology at Erfurt University.
Author : Michael A. Livingston
Publisher : Cambridge University Press
Page : 0 pages
File Size : 50,9 Mb
Release : 2022-06-30
Category : Law
ISBN : 1316502007
Tax scholars traditionally emphasize economics and assume that all tax systems can be evaluated in more or less the same way. By applying the insights of anthropology, sociology, and other social sciences, Michael A. Livingston demonstrates that tax systems frequently pursue different values and that the convergence of tax systems is frequently overstated. In Tax and Culture, he applies these insights to specific countries, such as China and India, and specific tax issues, including progressivity, tax avoidance, and the emerging area of environmental taxation. Livingston concludes that the concept of a global tax culture is, in many cases, merely a reflection of Western hegemony, and is unlikely to survive the changes implicit in the rise of non-Western nations and cultures.
Author : Brigitte Unger,Lucia Rossel,Joras Ferwerda
Publisher : Oxford University Press
Page : 369 pages
File Size : 50,5 Mb
Release : 2021
Category : Business & Economics
ISBN : 9780198854722
This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Combating Fiscal Fraud and Empowering Regulators analyzes the impact of new international tax regulations on the scope and scale of tax evasion, tax avoidance, and money laundering. These are analyzed through an ecosystem framework in which, similar to a natural ecosystem, new tax regulations appear as heavy shocks to the tax ecosystem, to which the 'species' such as countries, corporations, and tax experts will react by looking for new loopholes and niches of survival. By analyzing the impact of tax reforms from different perspectives--a legal, political science, accounting, and economic one--one may derive an assessment of the reforms and policy recommendations for an improved international tax system. The ultimate goal is to combat fiscal fraud and empower regulators, in that line, this volume is intended for a broad audience that seeks to know more about the latest state of the art in the realm of taxation from a multidisciplinary perspective. The money involved amounts to billions in unpaid taxes that could be better used for stopping hunger, guaranteeing education, and safeguarding biodiversity, hence making this world a better one. Regulators can see this book as a guiding light of what has happened in the past forty years, and how the world has and will continue to change as a result of it. Combating Fiscal Fraud and Empowering Regulators is also a warning about new emerging tax loopholes, such as freeports or golden passports and visas, where residency can be bought in tax havens, even within the European Union. The main message is that inequality can and has to be reduced substantially and that this can be achieved through a well-working international tax system that eliminates secrecy, opaqueness, and tax havens.
Author : Jürgen G. Backhaus
Publisher : Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Page : 0 pages
File Size : 54,6 Mb
Release : 2007
Category : Finance, Public
ISBN : 3631560168
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.
