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000914994 020__ $$a9783030274962$$q(electronic book)
000914994 020__ $$a3030274969$$q(electronic book)
000914994 0247_ $$a10.1007/978-3-030-27496-2$$2doi
000914994 035__ $$aSP(OCoLC)on1122448863
000914994 035__ $$aSP(OCoLC)1122448863
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000914994 08204 $$a336.30941$$223
000914994 08204 $$a341.48$$223
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000914994 08204 $$a364$$223
000914994 1001_ $$aMumford, Ann,$$eauthor.
000914994 24510 $$aFiscal sociology at the centenary :$$bUK perspectives on budgeting, taxation and austerity /$$cAnn Mumford.
000914994 264_1 $$aCham, Switzerland :$$bPalgrave Macmillan, an imprint of Springer,$$c2019.
000914994 264_4 $$c©2019
000914994 300__ $$a1 online resource (viii, 224 pages).
000914994 336__ $$atext$$btxt$$2rdacontent
000914994 337__ $$acomputer$$bc$$2rdamedia
000914994 338__ $$aonline resource$$bcr$$2rdacarrier
000914994 347__ $$atext file$$bPDF$$2rda
000914994 4901_ $$aPalgrave socio-legal studies
000914994 504__ $$aIncludes bibliographical references and index.
000914994 5050_ $$a1. Introduction -- 2. What is fiscal sociology?. 3. The fiscal state and budget Institutions -- 4. Budgets : process, rights, and institutions -- 5. The challenge of taking rights seriously in fiscal sociology -- 6. Two examples of taking law seriously in fiscal sociology -- 7. Conclusion.
000914994 506__ $$aAccess limited to authorized users.
000914994 520__ $$aThis book discusses the socio-legal tax state and its relationship to development, inequality and the transnational. 'Fiscal Sociology' commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing that fiscal pressures on governments led directly to the development of tax collection, and the burgeoning growth of capitalist economies. The identification of taxation as an important component of capitalism has continued to change the way that theoretical sociologists conceptualise tax. This book documents the history of this literature to provide a summary of the topic for scholars seeking a bridge between taxation law and contextual, historical, and anthropological analyses of the development of the state, more generally. Whilst Schumpeter's insights have been celebrated over the past one hundred years, taxation has slipped from the agenda of many scholarly disciplines, in relation to analyses of poverty, globalisation, and equality. Fiscal Sociology at the Centenary fills this gap. The implications of this literature for taxation law in the United Kingdom, in particular, are considered. --$$cProvided by publisher.
000914994 588__ $$aDescription based on online resource (SpringerLink, viewed October 4, 2019).
000914994 650_0 $$aFiscal policy$$zGreat Britain.
000914994 650_0 $$aTaxation$$xSocial aspects.
000914994 77608 $$iPrint version:$$z9783030274955
000914994 830_0 $$aPalgrave Macmillan socio-legal studies.
000914994 852__ $$bebk
000914994 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-030-27496-2$$zOnline Access$$91397441.1
000914994 909CO $$ooai:library.usi.edu:914994$$pGLOBAL_SET
000914994 980__ $$aEBOOK
000914994 980__ $$aBIB
000914994 982__ $$aEbook
000914994 983__ $$aOnline
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