Fiscal sociology at the centenary : UK perspectives on budgeting, taxation and austerity / Ann Mumford.

Fiscal sociology at the centenary : UK perspectives on budgeting, taxation and austerity / Ann Mumford.

Title from PDF of title page (viewed, Jan. 8, 2020)

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.

Palgrave Macmillan,

SpringerLink (Online service)

https://link.springer.com/book/10.1007/978-3-030-27496-2

1 online resource (viii, 224 p.)

eng

a

Fiscal sociology at the centenary : United Kingdom perspectives on budgeting, taxation and austerity

Publisher's Web site. Access restricted to the University of Catania community.

10.1007/978-3-030-27496-2 doi

9783030274962 (electronic bk.)

3030274969 (electronic bk.)

Palgrave socio-legal studies

Palgrave Macmillan socio-legal studies.