Fiscal sociology explained

Fiscal sociology is the sociology of public finance, particularly tax policy. As a field, it seeks to explore the relationship that taxation constitutes between citizens and the state, 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 sociologist Rudolf Goldscheid's 1917 German: Staatssozialismus 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 of modernity.^[3]

Further reading

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

Notes and References

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