Fiscal Sociology at the Centenary: UK Perspectives on Budgeting, Taxation and Austerity 1st edition by Ann Mumford – Ebook PDF Instant Download/DeliveryISBN: 3030274962, 9783030274962
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Product details:
ISBN-10 : 3030274962
ISBN-13 : 9783030274962
Author: Ann Mumford
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.
Fiscal Sociology at the Centenary: UK Perspectives on Budgeting, Taxation and Austerity 1st Table of contents:
1. Introduction
Part I. Fiscal Sociology
2. What Is Fiscal Sociology?
Part II. “What Is the Nature of the Tax State? How Did It Come About?” (Schumpeter 1918: 100)
3. The Fiscal State and Budget Institutions
4. Budgets: Process, Rights, and Institutions
Part III. “What Are the Social Processes Which Are Behind the Superficial Facts of the Budget Figures?” (Schumpeter 1918: 100)
5. The Challenge of Taking Rights Seriously in Fiscal Sociology
6. Example One of Taking Law Seriously in Fiscal Sociology: Taxing Inherited Wealth
7. Example Two of Taking Law Seriously in Fiscal Sociology: Tax, Spending and Gender
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Tags: Fiscal Sociology, the Centenary, UK Perspectives, Budgeting, Taxation, Austerity, Ann Mumford