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

• 作者： Mumford, Ann, author.
• 其他作者：
  • SpringerLink (Online service)
• 其他題名：
  • Palgrave socio-legal studies.
• 出版： Cham : Springer International Publishing :Imprint: Palgrave Macmillan
• 叢書名： Palgrave socio-legal studies
• 主題： Fiscal policy--Great Britain. , Taxation--Social aspects. , Human Rights and Crime. , Financial Law/Fiscal Law. , Organizational Studies, Economic Sociology. , Political Sociology. , Social Justice, Equality and Human Rights. , Human Rights.
• ISBN： 9783030274962 (electronic bk.) 、 9783030274955 (paper)
• FIND@SFXID: CGU
• 資料類型: 電子書
• 內容註: 1. Introduction -- 2. What Is Fiscal Sociology?. 3. The Fiscal State And Budget Institutions -- 4. Budgets: Process, Rights, And Institutions -- 5. The Challenge Of Taking Rights Seriously In Fiscal Sociology -- 6. Two Examples Of Taking Law Seriously In Fiscal Sociology -- 7. Conclusion.
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• 摘要註: 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.
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