Fiscal sociology
{{Short description|Sociology of public finance}}
File:Canciller-Guillaume-Long-evento-Evasion-Fiscal-Flujos-Financieros-Ilicitos-y-Desarrollo-Global- Llamado-para-un-Organismo-Tributario-ONU-1.jpg politician who served as the Minister of Foreign Affairs of Ecuador and Human Mobility, and others look on.|350x350px]]
{{Sociology}}
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.{{cite book|last=Mumford|first=Ann|year=2019|title=Fiscal Sociology at the Centenary: UK Perspectives on Budgeting, Taxation and Austerity|place=Cham|publisher=Palgrave Macmillan|url=https://books.google.com/books?id=8JCyDwAAQBAJ&pg=PA9|isbn=978-3030274955|pages=11–12}} Joseph Schumpeter's 1918 work "The Crisis of the Tax State{{Cite journal |last=Schumpeter |first=Joseph |date=1918 |title=The crisis of the Tax State |url=https://edisciplinas.usp.br/pluginfile.php/5322348/mod_resource/content/1/Crise%20do%20Estado%20Fiscal.pdf |journal=Zeiqragen Azu dem Gebiet der Soziologie |issue=4 |pages=15}}" is a founding text of fiscal sociology, though Schumpeter himself borrowed the term from the Austrian sociologist Rudolf Goldscheid's 1917 {{lang|de|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.{{cite book|last1=Martin|first1=Isaac William|last2=Mehrotra|first2=Ajay K.|last3=Prasad|first3=Monica|display-authors=1|year=2009|chapter=The Thunder of History: The Origins and Development of the New Fiscal Sociology|editor-last=Martin|editor-first=Isaac William|editor-last2=Mehrotra|editor-first2=Ajay K.|editor-last3=Prasad|editor-first3=Monica|title=The New Fiscal Sociology: Taxation in Comparative and Historical Perspective|place=Cambridge|publisher=Cambridge University Press|url=https://books.google.com/books?id=vdzgZwhuFZUC&pg=PA1|isbn=978-0521494274|pages=1–2}}
References
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Further reading
- {{cite book |last=Forssén |first=Björn |year=2019 |title=Law and Language on The Making of Tax Laws and Words and context – with Legal Semiotics: Fourth edition |place=Stockholm |publisher=Bjorn Forssén}}
- {{cite book |last=Forssén |first=Björn |year=2019 |title=The Entrepreneur and the Making of Tax Laws – A Swedish Experience of the EU law: Fourth edition |place=Stockholm |publisher=Björn Forssén}}
- {{cite book|last=Leroy|first=Marc|year=2011|title=Taxation, the State and Society: The Fiscal Sociology of Interventionist Democracy|place=New York|publisher=Peter Lang|isbn=978-9052016979}}
- {{cite book|last=McLure|first=Michael|year=2007|title=The Paretian School and Italian Fiscal Sociology|place=Basingstoke|publisher=Palgrave Macmillan|isbn=978-0230596269}}
- {{cite book|last=Schumpeter|first=Joseph|year=1991|orig-date=1918|chapter=The Crisis of the Tax State|editor-last=Swedberg|editor-first=Richard|title=The Economics and Sociology of Capitalism|place=Princeton|publisher=Princeton University Press|isbn=978-0691222141|pages=99–140}}
- {{cite book|last=Wagner|first=Richard E.|year=2007|title=Fiscal Sociology and the Theory of Public Finance: An Exploratory Essay|place=Cheltenham|publisher=Edward Elgar|isbn=978-1847202468}}
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