Fiscal sociology at the centenary : UK perspectives on budgeting, taxation and austerity / Ann Mumford.
Mumford, Ann, author.
2019
HJ1001
Available Online

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Title Fiscal sociology at the centenary : UK perspectives on budgeting, taxation and austerity / Ann Mumford.
Author Mumford, Ann, author.
ISBN 9783030274962 (electronic book)
3030274969 (electronic book)
DOI https://doi.org/10.1007/978-3-030-27496-2
Published Cham, Switzerland : Palgrave Macmillan, an imprint of Springer, 2019.
Copyright ©2019
Language English
Description 1 online resource (viii, 224 pages).
Other Standard Identifiers 10.1007/978-3-030-27496-2 doi
Call Number HJ1001
Dewey Decimal Classification 336.30941
341.48
341.48
364
Summary 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. -- Provided by publisher.
Bibliography, etc. Note Includes bibliographical references and index.
Access Note Access limited to authorized users.
Digital File Characteristics text file PDF
Source of Description Description based on online resource (SpringerLink, viewed October 4, 2019).
Series Palgrave Macmillan socio-legal studies.
Available in Other Form Print version: 9783030274955
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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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